Restriction on Input Tax Credit: cap on claiming credit for invoices not uploaded by suppliers, pending supplier filing. Restriction under Rule 36(4) limits availment of input tax credit for invoices/debit notes not uploaded by suppliers; the permissible additional credit is calculated as a percentage of eligible ITC arising from uploaded invoices as reflected in GSTR-2A on the due date of suppliers' GSTR-1 filing. The cap is applied on a consolidated basis across all suppliers, excludes supplies outside the supplier-upload requirement, and any restricted ITC may be claimed in later periods when suppliers upload the requisite details.