ITC restriction applicability

Sumeet Gupta (123 Points)

19 October 2019  
CBIC has recently issued notification no. 49/2019-CT dated 9 October 2019,
according to which, ITC of unmatched credits, can now be availed only to the extent of 20 per cent of the eligible available credits reported in GSTR-2A.

This restriction is applicable from which period/month. Does this apply to GSTR 3B of sept 19 also?