Input Tax Credit reconciliation: transitional limited additional ITC allowed where supplier details missing, subject to verification and caps. Clarification applies earlier circularal guidance to reconcile ITC claimed in FORM GSTR 3B with GSTR 2A for 01 04 2019 to 31 12 2021, confirming that transitional rule 36(4) allowed additional ITC where supplier details were missing subject to the statutory condition that tax was paid by the supplier and subject to specified percentage caps for applicable sub periods; excess ITC beyond those caps is not admissible even if certificates are submitted. The circular also notes cumulative adjustment rules for certain months and limits application to ongoing proceedings for the period.