https://www.taxtmi.com/article/detailed?id=8820 Restriction on availment of input tax credit requires recipients to self-assess and reconcile purchase registers with GSTR-2A as of the supplier filing cutoff; imports, reverse charge, and ISD credits are excluded from the restriction, only eligible invoices uploaded by suppliers are counted in the base, ineligible items are excluded, and matched entries determine the permitted claim with the remaining provisional balance claimable in subsequent months as supplier uploads appear in GSTR-2A. en-us Thu, 14 Nov 2019 10:02:08 +0530 Thu, 14 Nov 2019 10:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8820 Restriction on availment of input tax credit requires recipients to self-assess and reconcile purchase registers with GSTR-2A as of the supplier filing cutoff; imports, reverse charge, and ISD credits are excluded from the restriction, only eligible invoices uploaded by suppliers are counted in the base, ineligible items are excluded, and matched entries determine the permitted claim with the remaining provisional balance claimable in subsequent months as supplier uploads appear in GSTR-2A. Articles Goods and Services Tax - GST Thu, 14 Nov 2019 10:02:08 +0530 https://www.taxtmi.com/article/detailed?id=8820