https://www.taxtmi.com/circulars?id=67529 Restriction under Rule 36(4) limits availment of input tax credit for invoices/debit notes not uploaded by suppliers; the permissible additional credit is calculated as a percentage of eligible ITC arising from uploaded invoices as reflected in GSTR-2A on the due date of suppliers' GSTR-1 filing. The cap is applied on a consolidated basis across all suppliers, excludes supplies outside the supplier-upload requirement, and any restricted ITC may be claimed in later periods when suppliers upload the requisite details. en-us Thu, 05 Mar 2020 00:00:00 +0530 Mon, 17 Jun 2024 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67529 Restriction under Rule 36(4) limits availment of input tax credit for invoices/debit notes not uploaded by suppliers; the permissible additional credit is calculated as a percentage of eligible ITC arising from uploaded invoices as reflected in GSTR-2A on the due date of suppliers' GSTR-1 filing. The cap is applied on a consolidated basis across all suppliers, excludes supplies outside the supplier-upload requirement, and any restricted ITC may be claimed in later periods when suppliers upload the requisite details. Circulars GST - States Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67529