Input Tax Credit restriction under Rule 36(4) circulated for departmental compliance and implementation of the GST clarification. Restriction on availment of Input Tax Credit under sub-rule (4) of Rule 36 of the CGST Rules, 2017 was circulated for implementation. The communication refers to Circular No. 123/42/2019-GST dated 11-11-2019, which clarified the restriction on Input Tax Credit under the said rule, and directs that subordinate officers be informed and compliance ensured.