Provision is made for prescribing a cumulative limit under Rule-36(4) for ITC claimed in periods April & May 2021. The said sub-rule says that ITC can be availed by a registered person in respect of invoices or debit notes, the details of which have not been furnished by the suppliers in GSTR-1 or using the invoice furnishing facility. However, the said ITC shall not exceed 5% of the eligible credit available in respect of invoices or debit notes the details of which have been furnished by the suppliers. This is normally done month-wise but a cumulative provision is made for April & May, 2021 as Covid relief.