Restriction on input tax credit under rule 36 directed to be followed for uniform implementation across field formations. The State directs adherence to the central GST policy wing's clarification on restriction in availment of input tax credit under sub rule (4) of rule 36 of the CGST Rules, 2017; subordinate tax officers are instructed, under the State's administrative powers, to follow that clarificatory Circular to ensure uniform implementation across field formations in respect of invoice matching, treatment of discrepancies, and procedural application of the rule's restriction.