https://www.taxtmi.com/circulars?id=63347 Restriction applies where suppliers have not uploaded invoice or debit note details; ITC claimable is limited to a percentage of the eligible input tax credit attributable to invoices whose details have been uploaded. The limitation is assessed on a consolidated basis across suppliers, excludes items outside the upload requirement and documents otherwise ineligible for ITC, and is to be computed from the recipient's auto-populated purchase register as on the due date for suppliers' outward-supply filings. Balance credit may be claimed in later periods once suppliers upload details. en-us Tue, 10 Dec 2019 00:00:00 +0530 Thu, 26 Dec 2019 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63347 Restriction applies where suppliers have not uploaded invoice or debit note details; ITC claimable is limited to a percentage of the eligible input tax credit attributable to invoices whose details have been uploaded. The limitation is assessed on a consolidated basis across suppliers, excludes items outside the upload requirement and documents otherwise ineligible for ITC, and is to be computed from the recipient's auto-populated purchase register as on the due date for suppliers' outward-supply filings. Balance credit may be claimed in later periods once suppliers upload details. Circulars GST - States Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63347