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of <h1>Jharkhand Tax Dept. Clarifies ITC Restrictions u/r 36(4); Limits Claims to 20% of Unuploaded Invoices.</h1> The circular issued by the Jharkhand Commercial Tax Department addresses the restriction on availing input tax credit (ITC) under sub-rule (4) of rule 36 of the Jharkhand Goods and Services Tax Rules, 2017. This rule limits ITC claims to 20% of eligible credit for invoices or debit notes not uploaded by suppliers under section 37(1) of the JGST Act. The restriction is calculated on a consolidated basis and not supplier-wise. Taxpayers must self-assess their ITC claims, ensuring compliance with the rule. The circular provides clarifications on calculating ITC, using Form GSTR-2A, and claiming balance ITC in subsequent months.
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