https://www.taxtmi.com/circulars?id=71151 Input tax credit on supplier-unuploaded invoices or debit notes is restricted, while import IGST, reverse-charge documents, input service distributor credit, and other credits outside supplier-upload obligations remain available subject to eligibility conditions. The restriction is determined by taxpayer self-assessment on a consolidated, not supplier-wise, basis. Credit on unuploaded invoices cannot exceed 20 per cent of otherwise eligible credit reflected in supplier-uploaded details by the relevant reporting due date. Balance credit may be claimed in later months as suppliers upload invoice details, subject to the aggregate cap. en-us Tue, 28 Apr 2020 00:00:00 +0530 Sat, 05 Sep 2026 09:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71151 Input tax credit on supplier-unuploaded invoices or debit notes is restricted, while import IGST, reverse-charge documents, input service distributor credit, and other credits outside supplier-upload obligations remain available subject to eligibility conditions. The restriction is determined by taxpayer self-assessment on a consolidated, not supplier-wise, basis. Credit on unuploaded invoices cannot exceed 20 per cent of otherwise eligible credit reflected in supplier-uploaded details by the relevant reporting due date. Balance credit may be claimed in later months as suppliers upload invoice details, subject to the aggregate cap. Circulars GST - States Tue, 28 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71151