https://www.taxtmi.com/article/detailed?id=9806 The article explains that a subordinate rule introduced a cap on input tax credit claimable in GSTR-3B where supplier-uploaded details in GSTR-2A/2B are absent, and that successive notifications reduced that cap. It argues the rule was made without explicit statutory authority since the enabling statutory provision prescribes only the manner of availing credit, and observes a legislative provision linking ITC to supplier furnishing of outward details exists but is not yet in force; taxpayers should ensure supplier compliance. en-us Mon, 31 May 2021 10:17:10 +0530 Mon, 31 May 2021 10:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9806 The article explains that a subordinate rule introduced a cap on input tax credit claimable in GSTR-3B where supplier-uploaded details in GSTR-2A/2B are absent, and that successive notifications reduced that cap. It argues the rule was made without explicit statutory authority since the enabling statutory provision prescribes only the manner of availing credit, and observes a legislative provision linking ITC to supplier furnishing of outward details exists but is not yet in force; taxpayers should ensure supplier compliance. Articles Goods and Services Tax - GST Mon, 31 May 2021 10:17:10 +0530 https://www.taxtmi.com/article/detailed?id=9806