Section 109 of the Finance Act 2021 made applicable w.e.f 01-01-2022

Section 109 of Finance Act brought sec 16(2) (aa) of the CGST Act.

Therefore, now ITC can be claimed only in relation to invoices furnished by supplier in GSTR-1

There will be no additional window of 5% as earlier and it will also rest disputed validity of Rule 36(4).