https://www.taxtmi.com/circulars?id=63234 Restriction on availment of input tax credit applies where suppliers have not uploaded invoice details under subsection (1) of section 37; recipients must self-assess the restricted amount in FORM GSTR-3B, calculated by reference to eligible ITC shown in uploaded invoices as per auto-populated FORM GSTR-2A on the due date for filing suppliers' FORM GSTR-1. The limitation is not supplier-wise, excludes IGST on import, reverse charge supplies and ISD credits, and withheld ITC may be claimed in subsequent months once requisite supplier uploads are made. en-us Mon, 11 Nov 2019 00:00:00 +0530 Tue, 26 Nov 2019 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63234 Restriction on availment of input tax credit applies where suppliers have not uploaded invoice details under subsection (1) of section 37; recipients must self-assess the restricted amount in FORM GSTR-3B, calculated by reference to eligible ITC shown in uploaded invoices as per auto-populated FORM GSTR-2A on the due date for filing suppliers' FORM GSTR-1. The limitation is not supplier-wise, excludes IGST on import, reverse charge supplies and ISD credits, and withheld ITC may be claimed in subsequent months once requisite supplier uploads are made. Circulars GST - States Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63234