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        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.

        <h1>Input tax credit reconciliation for cumulative periods requires reversal of excess credit and adherence to supplier upload eligibility.</h1> Clarification: sub-rule (4) of rule 36 applies cumulatively for February-August, 2020 and reconciliation must be done against supplier-uploaded invoices available in GSTR-2A up to the due date of GSTR-1 for September, 2020. Cumulative ITC availed in GSTR-3B for those months must not exceed a prescribed percentage-based cap computed from uploaded eligible invoices; any excess ITC identified must be reversed in Table 4(B)(2) of the GSTR-3B for September, 2020, with the substantive entitlement limits under section 16 remaining applicable.

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