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of <h1>Karnataka Govt Clarifies ITC Claim Limits u/r 36(4) KGST 2017; Consolidated Basis, Not Supplier-Wise.</h1> The Karnataka Government issued a circular regarding the restriction on availing input tax credit (ITC) under sub-rule (4) of rule 36 of the Karnataka Goods and Services Tax (KGST) Rules, 2017. The rule limits ITC on invoices or debit notes not uploaded by suppliers as per section 37 of the KGST Act. Taxpayers can claim ITC up to 20% of the eligible credit from uploaded invoices. The circular clarifies that this restriction applies on a consolidated basis, not supplier-wise, and provides guidelines on calculating and claiming ITC in cases where supplier details are incomplete. Taxpayers must self-assess compliance with this rule.
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