https://www.taxtmi.com/circulars?id=63240 Sub rule (4) of rule 36 restricts availment of ITC for invoices/debit notes not uploaded by suppliers under section 37; the restriction applies only to such invoices and excludes imports, reverse charge and ISD credits. The admissible ITC for non uploaded invoices is capped relative to the total eligible credit shown in uploaded invoices, calculated on a consolidated basis using auto populated FORM GSTR 2A as on the due date for suppliers' FORM GSTR 1. Balance ITC may be claimed later when suppliers upload invoice details, with monthly proportionate reconciliation. en-us Thu, 21 Nov 2019 00:00:00 +0530 Tue, 26 Nov 2019 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63240 Sub rule (4) of rule 36 restricts availment of ITC for invoices/debit notes not uploaded by suppliers under section 37; the restriction applies only to such invoices and excludes imports, reverse charge and ISD credits. The admissible ITC for non uploaded invoices is capped relative to the total eligible credit shown in uploaded invoices, calculated on a consolidated basis using auto populated FORM GSTR 2A as on the due date for suppliers' FORM GSTR 1. Balance ITC may be claimed later when suppliers upload invoice details, with monthly proportionate reconciliation. Circulars GST - States Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63240