https://www.taxtmi.com/circulars?id=63419 Sub rule (4) of rule 36 restricts availment of input tax credit for invoices or debit notes whose details have not been uploaded by suppliers; taxpayers must self assess claims in their returns and may claim only an additional proportionate amount relative to the eligible ITC reflected from supplier uploads as shown in GSTR 2A. The restriction is consolidated across all suppliers, excludes categories outside supplier upload requirements, and withheld credit may be claimed in later periods when suppliers upload requisite details. en-us Mon, 23 Dec 2019 00:00:00 +0530 Mon, 20 Jan 2020 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63419 Sub rule (4) of rule 36 restricts availment of input tax credit for invoices or debit notes whose details have not been uploaded by suppliers; taxpayers must self assess claims in their returns and may claim only an additional proportionate amount relative to the eligible ITC reflected from supplier uploads as shown in GSTR 2A. The restriction is consolidated across all suppliers, excludes categories outside supplier upload requirements, and withheld credit may be claimed in later periods when suppliers upload requisite details. Circulars GST - States Mon, 23 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63419