Input Tax Credit availability limited by supplier reported entries; claims permitted only when supplier reporting is communicated and verified. Clarification governs reconciliation of Input Tax Credit differences for April 1, 2019 to December 31, 2021, confirming transitional caps on additional ITC claims after the invoicing reconciliation rule took effect, subject to the statutory condition that tax must have been paid by the supplier and to verification through the prescribed certificate process. Period wise caps limit additional ITC where suppliers have not furnished invoice details; cumulative aggregation rules apply for specified month ranges. From the statutory amendment effective thereafter, ITC is allowable only where the supply is reported by the supplier and communicated to the recipient through the automated supplier to recipient statement. The guidance applies to ongoing proceedings for the stated period.