https://www.taxtmi.com/circulars?id=63236 Restriction limits ITC claimable for invoices not uploaded by suppliers; it applies to credits availed after the effective date and excludes supplies outside reporting obligations such as IGST on import, RCM and ISD credits. Taxpayers must self-assess admissible credit using GSTR 2A as on the suppliers' GSTR 1 due date. The cap is calculated on a consolidated basis against uploaded eligible credit and excludes invoices ineligible for ITC. Any balance ITC may be claimed in later months as suppliers upload details, with proportionate claims allowed until the uploaded-credit base permits full recovery. en-us Mon, 18 Nov 2019 00:00:00 +0530 Tue, 26 Nov 2019 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63236 Restriction limits ITC claimable for invoices not uploaded by suppliers; it applies to credits availed after the effective date and excludes supplies outside reporting obligations such as IGST on import, RCM and ISD credits. Taxpayers must self-assess admissible credit using GSTR 2A as on the suppliers' GSTR 1 due date. The cap is calculated on a consolidated basis against uploaded eligible credit and excludes invoices ineligible for ITC. Any balance ITC may be claimed in later months as suppliers upload details, with proportionate claims allowed until the uploaded-credit base permits full recovery. Circulars GST - States Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63236