Following are the FAQs on Rule 36(4) Notification No. 49/2019 – Central Tax, which clarifies the related issues of the notification on rule 36(4).

Q1. What is the original source of this Rule 36(4)?

Section 43A (4) of CGST (Amendment) Act, 2018

which states that :

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 of details furnished by the suppliers under the said sub-section.