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TMI BlogRestriction in availment of input tax credit in terms of subrule (4) of rule 36 of APGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... l Taxes-II) Department, Dated 21.11.2019 /Notification No. 49/2019-Central Tax. Dated 09.10.2019. 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 37of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the APGST Act). 2. To ensure uniformity in the implementation of the provisions of the law across the field formations, the Chief Commissioner, in exercise of his powers conferred under section 168(1) of the APGST Act hereby clarifies various issues in succeeding paragraphs. 3. The conditions and eligibility for the ITC that may be availed by the reci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is not supplier wise. The credit available under sub-rule (4) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pliers during the month of Oct, 2019 and has to claim ITC in his FORM GSTR-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 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod, as and when the invoices are uploaded by the suppliers to the extent Eligible ITC/ 1.2. The same is explained for Case No. 1 and 2 of the illustrations provided at Sl.No.3 above as under: Case 1 "R" may avail balance ITC of ₹ 2.8 lakhs in case suppliers upload details of some of the invoices for the tax period involving ITC of ₹ 2.3 lakhs out of invoices involving ITC of ₹ 4 lakhs details of which had not been uploaded by the suppliers. [₹ 6 lakhs + ₹ 2.3 lakhs = ₹ 8.3 lakhs] Case 2 "R" may avail balance ITC of ₹ 1.6 lakhs in case suppliers upload details of some of the invoices involving ITC of ₹ 1.3 lakhs out of outstanding invoices involving ₹ 3 lakhs. [₹ 7 lakhs + ..... X X X X Extracts X X X X X X X X Extracts X X X X
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