Section 43A(4) in Telangana Goods and Services Tax Act, 2017
(4)The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent of the input tax credit available, on the basis details furnished by the suppliers under the said sub-section.
