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of <h1>Andhra Pradesh clarifies ITC claims: 20% cap on unuploaded invoices u/r 36(4); claim balance next month.</h1> The circular issued by the Andhra Pradesh Commercial Taxes Department addresses restrictions on availing input tax credit (ITC) as per sub-rule (4) of rule 36 of the Andhra Pradesh Goods and Services Tax Rules, 2017. It clarifies that ITC can only be claimed for invoices or debit notes uploaded by suppliers under section 37. The restriction is not supplier-specific but applies to the total eligible credit from all suppliers. Taxpayers can claim up to 20% of eligible ITC for unuploaded invoices, with examples provided for calculation. The balance ITC can be claimed in subsequent months once suppliers upload the necessary invoice details.
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