Restriction on input tax credit: availment limited where supplier upload is missing; deferred claim permitted upon later uploads. Sub rule (4) of rule 36 restricts availment of input tax credit for invoices or debit notes whose details have not been uploaded by suppliers; taxpayers must self assess claims in their returns and may claim only an additional proportionate amount relative to the eligible ITC reflected from supplier uploads as shown in GSTR 2A. The restriction is consolidated across all suppliers, excludes categories outside supplier upload requirements, and withheld credit may be claimed in later periods when suppliers upload requisite details.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Restriction on input tax credit: availment limited where supplier upload is missing; deferred claim permitted upon later uploads.
Sub rule (4) of rule 36 restricts availment of input tax credit for invoices or debit notes whose details have not been uploaded by suppliers; taxpayers must self assess claims in their returns and may claim only an additional proportionate amount relative to the eligible ITC reflected from supplier uploads as shown in GSTR 2A. The restriction is consolidated across all suppliers, excludes categories outside supplier upload requirements, and withheld credit may be claimed in later periods when suppliers upload requisite details.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
