Sir, Please clarify whether Notification No. 49/2019Central Tax date 09.10.2019 will be applicable for filling September , 2019 GSTR 3B or October, 19,GSTR- 3B Returns. Further please clarify how for this notification applies according to the CGST Act and Rules in force . Regards K. Kasireddy

Reply— As the date of notification is 09.10.2019, this will be applicable for filing GSTR-3B of October month.

Sub rule (4) in rule 36 has been inserted via notification no.49/2019–Central Tax Dated: 9th October, 2019.

Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37 (GSTR-1), shall not exceed 20 per cent. of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under sub-section (1) of section 37.

As per the above rule input tax credit availed by a registered person shall not exceed 20% of invoices or debit note uploaded by supplier in its GSTR-1.