Provisional ITC under Rule 36(4) once allowed limited credit beyond reflected invoices. The matching restriction now ties ITC closely to 2B.
The restriction
Credit beyond supplier-reflected invoices was capped, then tightened.
Move to 2B
ITC is now effectively limited to what appears in 2B. This is central to provisional ITC Rule 36(4) and how the rule plays out in practice.
Discipline
Reconcile regularly so you don’t over-claim provisionally.
GST support across Delhi NCR
Whether you need ITC reconciliation in Gurugram, GST return filing in Ghaziabad and GST consultant in Faridabad, our team works with businesses across the region. We combine local accessibility with pan-India GST expertise so your compliance is handled end to end.
Frequently asked
Why does provisional ITC Rule 36(4) matter for my business?
Getting provisional ITC Rule 36(4) right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.
Talk to a GST specialist
Have a specific question on this topic? Book a free consultation with KYRA GST — first response within 24 hours, and a written quote before any work begins. You can also explore our GST services.