Input tax credit reconciliation under rule 36(4) requires cumulative adjustment for February to August 2020. Clarification relates to the cumulative application of rule 36(4) for February, 2020 to August, 2020, requiring taxpayers to reconcile ITC availed in GSTR-3B with supplier-uploaded invoices up to the due date for GSTR-1 of September, 2020. The cumulative ITC for these months must not exceed 110% of the eligible credit reflected in uploaded invoices or debit notes, subject to the overall ITC limit under the substantive provisions. Any excess credit must be reversed in Table 4(B)(2) of the September, 2020 GSTR-3B, failing which it is treated as ineligible ITC.