https://www.taxtmi.com/circulars?id=63147 Restriction permits provisional availment of input tax credit only up to a capped proportion of the eligible credit attributable to invoices or debit notes whose details have been uploaded by suppliers; this limit is calculated on a consolidated basis across all suppliers using the recipient's auto populated FORM GSTR 2A as on the due date for filing the supplier's FORM GSTR 1. Credits outside the upload regime remain unaffected if eligibility conditions are met, and any restricted balance may be claimed in subsequent periods when suppliers upload requisite details, with taxpayer self assessment required. en-us Mon, 11 Nov 2019 00:00:00 +0530 Mon, 11 Nov 2019 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63147 Restriction permits provisional availment of input tax credit only up to a capped proportion of the eligible credit attributable to invoices or debit notes whose details have been uploaded by suppliers; this limit is calculated on a consolidated basis across all suppliers using the recipient's auto populated FORM GSTR 2A as on the due date for filing the supplier's FORM GSTR 1. Credits outside the upload regime remain unaffected if eligibility conditions are met, and any restricted balance may be claimed in subsequent periods when suppliers upload requisite details, with taxpayer self assessment required. Circulars GST Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63147