Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of RGST Rules, 2017

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....ation No. F.12(46)FD/Tax/2017-Pt-III-76, dated 10.10.2019. The said sub-rule provides restriction in availment of input tax credit (ITC) in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37 of the Rajasthan Goods and, Services Tax Act, 2017 (hereinafter referred to as the RGST Act). 2. To ensure uniformity in the implementation of the provisions of the law across the field formations, in exercise of its powers conferred under section 168 of the RGST Act, following clarifications are hereby issued in succeeding paragraphs. 3. The conditions and eligibility for the ITC that may be availed by the recipient shall continue to be governed as per the provisions of....

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.... of rule 36 is linked to total eligible credit from all suppliers against all supplies whose details have been uploaded by the suppliers. Further, the calculation would be based on only those invoices which are otherwise eligible for ITC. Accordingly, those invoices on which ITC is not available under any of the provision [say under sub-section (5) of section 17] would not be considered for calculating 20 per cent. of the eligible credit available. 3. FORM GSTR-2A being a dynamic document, what would be the amount of input tax credit that is admissible to the taxpayers for a particular tax period in respect of invoices / debit notes whose details have not been uploaded by the suppliers? The amount of input tax credit in respect of the in....

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....R-3B of October, to be filed by 20th Nov, 2019. Details of suppliers' invoices for which recipient is eligible to take ITC 20% of eligible credit where invoices are uploaded Eligible ITC to be taken in GSTR-3B to be filed by 20th Nov. Case 1 Suppliers have furnished in FORM GSTR-1 80 invoices involving ITC of ₹ 6 lakhs as on the due date of furnishing of the details of outward supplies by the suppliers. ₹ 1,20,000/- ₹ 6,00,000 (i.e. amount of eligible ITC available, as per details uploaded by the suppliers) + ₹ 1,20,000 (i.e. 20% of amount of eligible ITC available, as per details uploaded by the suppliers) = ₹ 7,20,000/- Case 2 Suppliers have furnished in FORM GSTR-1 80 invoices involving ITC of &#837....