GST Rule 36(4) applicability

Yes... But, Condition is also the same previous condition..

Yes can be taken , but if the same is reflected in 2A , you need to deduct ,the same from total of 2A for computing 20% margin

Circular states that the restriction would apply only on the invoices / debit notes on which credit is availed after 09.10.2019. Hence the application of the restriction is qua the date of availment of ITC and not qua the date of the invoice for which ITC has been availed. Therefore returns filed after 09.10.2019 would be subject to the said sub-rule as ITC can be availed only through the returns.