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Notification No 49(CT) dt 09.10.2019 - Goods and Services Tax - GSTExtract Dear Export, Refer : GST (CT) Notification no : 49 dt 09.10.2019 3. In the said rules, in rule 36 , after sub-rule (3), the following sub-rule shall be inserted, namely:- (4) Input tax credit to be availed by a registered person 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 , shall not exceed 20 per cent. of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under sub-section (1) of section 37 . . Kindly explain with suitable example above said point. Kind Regards V.Ragavan
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