CBIC Clarification on Applicability of Rule 36 (4)

CBIC has issued clarification vide Circular No 142/12/2020 – GST dated 09.10.2020 in relation to the application of Rule 36(4) of the CGST Rules, 2017 for the months of February 2020 to August 2020. Where the government provided relaxation on implementation of Rule 36(4) while considering the fact that taxpayers are unable to file their respective returns well with due time limit due to the situation prevailing because of the pandemic, vide Notification No 30/2020 – Central Tax dated 03.04.2020. In the said notification it has been prescribed that the condition made under sub-rule (4) of rule 36 of the CGST Rules shall apply cumulatively for the tax period February, March, April, May, June, July, and August 2020 and that the return in FORM GSTR-3B for the tax period September 2020 shall be furnished with the cumulative adjustment of the input tax credit for the said months.

For more details, please read the attached document:- Note on CBIC clarification on applicability of Rule 36(4)


This document has been prepared in summary form by Dewan P. N. Chopra & Co. based on the Circular issued by CBIC as indicated above. For further details, please refer the said Judgement as per link attached above. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of such information. Reader should conduct and rely upon their own examination, investigation and analysis and are advised to seek their own professional advice. The information and data contained herein is not a substitute for the recipient’s independent evaluation and analysis. This document is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies on it.

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