Input-tax credit limitation: provisional excess credits allowed within supplier-reported thresholds; excess credits disallowed without supplier payment evidence. Clarifies treatment of discrepancies between ITC availed in taxpayers' returns and ITC reflected in supplier-reported returns for April 2019-December 2021: provisional additional ITC was permitted for periods when the rules allowed limited excess credit, but such availment remained subject to the statutory requirement that tax on the supply be paid by the supplier; verification guidelines from the earlier circular apply to the respective subperiods with the relevant provisional caps, while post-amendment ITC is allowed only if reported by suppliers and communicated through the return communication mechanism.