https://www.taxtmi.com/circulars?id=63296 Restriction under sub rule (4) of rule 36 caps provisional availment of input tax credit for invoices/debit notes not uploaded by suppliers under section 37(1); taxpayers must self assess the admissible provisional credit by reference to aggregate eligible credit shown in supplier uploaded details (as per auto populated GSTR 2A on the supplier's GSTR 1 due date). Items outside section 37(1) remain claimable subject to eligibility. Balance ITC may be claimed in later months as suppliers upload missing details. en-us Mon, 02 Dec 2019 00:00:00 +0530 Tue, 10 Dec 2019 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63296 Restriction under sub rule (4) of rule 36 caps provisional availment of input tax credit for invoices/debit notes not uploaded by suppliers under section 37(1); taxpayers must self assess the admissible provisional credit by reference to aggregate eligible credit shown in supplier uploaded details (as per auto populated GSTR 2A on the supplier's GSTR 1 due date). Items outside section 37(1) remain claimable subject to eligibility. Balance ITC may be claimed in later months as suppliers upload missing details. Circulars GST - States Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63296