https://www.taxtmi.com/article/detailed?id=9272 The amendment to Rule 36(4) restricts provisional input tax credit in FORM GSTR-3B for invoices whose details have not been uploaded by suppliers under section 37(1), by capping such claims to a prescribed proportion of the eligible credit reflected in supplier-uploaded returns; the cap is calculated on a consolidated basis across all suppliers, excludes supplies outside the supplier-uploading regime, must be self-assessed by taxpayers, and any shortfall may be claimed in later periods as suppliers upload missing invoices, with further amendments reducing the proportion and allowing cumulative adjustment for specified months. en-us Wed, 17 Jun 2020 10:30:23 +0530 Wed, 17 Jun 2020 10:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9272 The amendment to Rule 36(4) restricts provisional input tax credit in FORM GSTR-3B for invoices whose details have not been uploaded by suppliers under section 37(1), by capping such claims to a prescribed proportion of the eligible credit reflected in supplier-uploaded returns; the cap is calculated on a consolidated basis across all suppliers, excludes supplies outside the supplier-uploading regime, must be self-assessed by taxpayers, and any shortfall may be claimed in later periods as suppliers upload missing invoices, with further amendments reducing the proportion and allowing cumulative adjustment for specified months. Articles Goods and Services Tax - GST Wed, 17 Jun 2020 10:30:23 +0530 https://www.taxtmi.com/article/detailed?id=9272