Input tax credit reconciliation for cumulative periods requires reversal of excess credit and adherence to supplier upload eligibility. 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.