In GST law, government has always intended to allow ITC in respect of those invoices which are fed into the online system by the suppliers and taxes thereon are fully paid. However, observing the limitations of GSTN system to initiate online matching post filing of valid returns, Rule 36(4) was inserted on 09.10.2019 by which restrictions were imposed for availing ITC in excess of amount appearing in Form GSTR-2A.
Source Paksh Legal
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