{"id":71018,"date":"2025-02-27T08:14:47","date_gmt":"2025-02-27T02:44:47","guid":{"rendered":""},"modified":"2025-02-27T08:14:47","modified_gmt":"2025-02-27T02:44:47","slug":"input-tax-credit-limited-to-105-of-verified-invoices-under-rule-36-4-cgst-rules-upheld-as-constitutional","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71018","title":{"rendered":"Input Tax Credit Limited to 105% of Verified Invoices Under Rule 36(4) CGST Rules Upheld as Constitutional"},"content":{"rendered":"<p>Input Tax Credit Limited to 105% of Verified Invoices Under Rule 36(4) CGST Rules Upheld as Constitutional<br \/>Case-Laws<br \/>GST<br \/>HC upheld validity of Rule 36(4) of CGST Rules, dismissing constitutional challenge. Court determined Rule 36(4) derives authority from Section 16 of CGST Act and general rule-making powers under Section 164, not from unenforced Section 43A. Since Section 43A was never notified and later omitted by Finance Act 2022, it cannot be source of Rule 36(4)&#39;s authority. Court<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86083\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit Limited to 105% of Verified Invoices Under Rule 36(4) CGST Rules Upheld as ConstitutionalCase-LawsGSTHC upheld validity of Rule 36(4) of CGST Rules, dismissing constitutional challenge. Court determined Rule 36(4) derives authority from S<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71018","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71018","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71018"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71018\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}