Rule 36(4) of CGST Rules only 5% ITC can be claimed if supplier not filed return

Claim Provisional ITC in GSTR 3B

Amendment in Rule 36(4)

As per the prevailing norms, you could claim a credit of up to 110% of the eligible ITC reflected in GSTR 2A in GSTR 3B,

which has now been reduced to 105% w.e.f 01.01.2021

Not only this, but it is also necessary for the supplier to file that return (not only uploaded).