Input tax credit restriction limits provisional ITC to a capped proportion where suppliers haven't uploaded invoice details, subject to self assessment. Restriction permits provisional availment of input tax credit only up to a capped proportion of the eligible credit attributable to invoices or debit notes whose details have been uploaded by suppliers; this limit is calculated on a consolidated basis across all suppliers using the recipient's auto populated FORM GSTR 2A as on the due date for filing the supplier's FORM GSTR 1. Credits outside the upload regime remain unaffected if eligibility conditions are met, and any restricted balance may be claimed in subsequent periods when suppliers upload requisite details, with taxpayer self assessment required.