Clarifying restrictions on ITC in terms of CGST Rule 36(4). Posted by Suraj Rajput rtswebsit on November 11, 2019 with 0 Comment Circular No. 123/42/2019-GST dated November 11, 2019 clarifying restrictions on availment of Input Tax Credit (ITC) in terms of Rule 36(4) of CGST Rules, 2017 issued. Spread the love