https://www.taxtmi.com/circulars?id=71726 The restriction operates through taxpayer self-assessment, as the common portal does not automatically impose the limit. It is calculated on a consolidated basis for all suppliers and not separately supplier-wise. Credit on unuploaded invoices or debit notes may not exceed 20 per cent of the eligible input tax credit represented by uploaded invoices or debit notes. Any restricted balance may be claimed in later tax periods as suppliers upload the required invoice details. en-us Fri, 20 Dec 2019 00:00:00 +0530 Sat, 24 Oct 2026 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71726 The restriction operates through taxpayer self-assessment, as the common portal does not automatically impose the limit. It is calculated on a consolidated basis for all suppliers and not separately supplier-wise. Credit on unuploaded invoices or debit notes may not exceed 20 per cent of the eligible input tax credit represented by uploaded invoices or debit notes. Any restricted balance may be claimed in later tax periods as suppliers upload the required invoice details. Circulars GST - States Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71726