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    <title>Regarding restriction on availment of Input Tax Credit under sub-rule (4) of Rule 36 of CGST Rules, 2017</title>
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    <description>Restriction on availment of Input Tax Credit under sub-rule (4) of Rule 36 of the CGST Rules, 2017 was circulated for implementation. The communication refers to Circular No. 123/42/2019-GST dated 11-11-2019, which clarified the restriction on Input Tax Credit under the said rule, and directs that subordinate officers be informed and compliance ensured.</description>
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      <title>Regarding restriction on availment of Input Tax Credit under sub-rule (4) of Rule 36 of CGST Rules, 2017</title>
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      <description>Restriction on availment of Input Tax Credit under sub-rule (4) of Rule 36 of the CGST Rules, 2017 was circulated for implementation. The communication refers to Circular No. 123/42/2019-GST dated 11-11-2019, which clarified the restriction on Input Tax Credit under the said rule, and directs that subordinate officers be informed and compliance ensured.</description>
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