The Central Board of Indirect Taxes & Customs (CBIC) made a calculated decision to amend the GST rules
pertaining to claim of Input Tax Credit (ITC) by way of insertion of sub rule 4 in Rule 36 of the CGST Rules,2017. The amendment is effective from 09th October,2019 and is crucial to tax payers as for the very first time, the CBIC has decided to restrict ITC based on GSTR 2A at the time of filing GSTR 3B itself, unlike before, where the restriction was carried out by way of
calling for information and/or notice.