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    <title>Regarding restrictions on the utilization of Input Tax Credit in pursuance of Sub-rule (4) of Rule 36 of the GST Rules, 2017.</title>
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    <description>Restriction on the utilisation of Input Tax Credit under rule 36(4) of the GST Rules, 2017 was communicated to field officers by forwarding the relevant GST circular. The instruction required zonal and executive officers to inform subordinate officers and ensure compliance with the restriction on Input Tax Credit utilisation, and the communication was issued with the approval of the Commissioner, State Tax.</description>
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      <description>Restriction on the utilisation of Input Tax Credit under rule 36(4) of the GST Rules, 2017 was communicated to field officers by forwarding the relevant GST circular. The instruction required zonal and executive officers to inform subordinate officers and ensure compliance with the restriction on Input Tax Credit utilisation, and the communication was issued with the approval of the Commissioner, State Tax.</description>
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