{"id":71681,"date":"2025-05-29T08:41:13","date_gmt":"2025-05-29T03:11:13","guid":{"rendered":""},"modified":"2025-05-29T08:41:13","modified_gmt":"2025-05-29T03:11:13","slug":"taxpayers-lose-challenge-rule-36-4-upheld-restricting-input-tax-credit-for-non-compliant-invoice-uploads","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71681","title":{"rendered":"Taxpayers Lose Challenge: Rule 36(4) Upheld, Restricting Input Tax Credit for Non-Compliant Invoice Uploads"},"content":{"rendered":"<p>Taxpayers Lose Challenge: Rule 36(4) Upheld, Restricting Input Tax Credit for Non-Compliant Invoice Uploads<br \/>Case-Laws<br \/>GST<br \/>HC upheld the validity of Rule 36(4) in CGST and TNGST Rules, which restricts Input Tax Credit (ITC) availment when suppliers fail to upload invoices under Section 37(1). The court determined that the rule was a temporary regulatory measure to protect government interests and taxpayers from potential recovery proceedings. The restrictions were deemed constitutionally<\/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=88875\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taxpayers Lose Challenge: Rule 36(4) Upheld, Restricting Input Tax Credit for Non-Compliant Invoice UploadsCase-LawsGSTHC upheld the validity of Rule 36(4) in CGST and TNGST Rules, which restricts Input Tax Credit (ITC) availment when suppliers fail to up<\/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-71681","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71681","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=71681"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71681\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}