Section 36(4) in Rajasthan Goods and Services Tax Rules, 2017
(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.] [Inserted by Notification No. F. 12(46)FD/Tax/2017-Part-III-76, dated 10.10.2019.][Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.] [Inserted by Notification No. F.12(46)FD/Tax/2017-Part-V-162, dated 7.4.2020.]
