CLAIM 100% ITC IF NOT IN GSTR-2A | BIG CHANGE IN GST RULE 36(4) | CHANGE IN 10% ITC RULE

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Understanding of New Rule 36(4) - Restricting the ITC to 20% Understanding of New Rule 36(4) - Restricting the ITC to 20%
Restriction on ITC by Rule 36(4) of CGST Rule 2017. Restriction on ITC by Rule 36(4) of CGST Rule 2017.
Rule 36(4) restricted to 105%,.Rule 86B :- Can Rule 36(4) restricted to 105%,.Rule 86B :- Can't Utilise 100% ITC