https://www.taxtmi.com/article/detailed?id=9197 Rule 36(4) conditions availment of input tax credit for invoices not uploaded by the supplier by capping credit relative to uploaded invoices; the author contends the rule exceeds the rulemaking power because the enabling provision permits procedural rules only and does not authorize substantive restrictions on the right to claim input tax credit, rendering such a restriction beyond legislative competence. en-us Thu, 21 May 2020 09:44:59 +0530 Thu, 21 May 2020 09:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9197 Rule 36(4) conditions availment of input tax credit for invoices not uploaded by the supplier by capping credit relative to uploaded invoices; the author contends the rule exceeds the rulemaking power because the enabling provision permits procedural rules only and does not authorize substantive restrictions on the right to claim input tax credit, rendering such a restriction beyond legislative competence. Articles Goods and Services Tax - GST Thu, 21 May 2020 09:44:59 +0530 https://www.taxtmi.com/article/detailed?id=9197