Sir, a person has to file gstr-3B for the month of April 2021. as per notification of govt a person can claim full itc even if it is not visible in 2B for the month of April-2021 Query:- can he now claim full itc as due dates for GSTR-1 for April-2021 is over or 5% rule will be applicable on it.

Reply— As per Notification No. 13/2021- Central Tax dated 1 st May, 2021, Restriction on ITC under rule 36(4) relaxed to calculate the same cumulatively for April, 2021 and May, 2021

Restriction on availing input tax credit u/r 36(4) of CGST Rules that the ITC in GSTR 3B should not exceed more than 5% of the total amount of ITC as per GSTR 2A in one return period has been relaxed for return of April, 2021 to calculate the same cumulatively for April, 2021 and May, 2021 at the time of filing return for May, 2021. This means the said restriction on claiming ITC has to be calculated cumulatively for April, 2021 and May, 2021 at the time of filing return for May, 2021.