Restriction on input tax credit availment where suppliers' invoice details are not uploaded, requiring taxpayer self assessment and reconciliation. Sub rule (4) of rule 36 limits input tax credit availment where suppliers have not uploaded invoice/debit note details under section 37(1); taxpayers must self assess and restrict ITC in their returns by reference to eligible credit shown in FORM GSTR 2A as on the due date for suppliers' FORM GSTR 1. The cap is computed on a consolidated basis excluding invoices ineligible for ITC, and withheld credit may be claimed in later months as suppliers upload requisite details.
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Restriction on input tax credit availment where suppliers' invoice details are not uploaded, requiring taxpayer self assessment and reconciliation.
Sub rule (4) of rule 36 limits input tax credit availment where suppliers have not uploaded invoice/debit note details under section 37(1); taxpayers must self assess and restrict ITC in their returns by reference to eligible credit shown in FORM GSTR 2A as on the due date for suppliers' FORM GSTR 1. The cap is computed on a consolidated basis excluding invoices ineligible for ITC, and withheld credit may be claimed in later months as suppliers upload requisite details.
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