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<h1>Rule 44A of GST Rules: Reversal of Credit for Customs Duty on Gold Dore Bars, Limits on Electronic Credit Ledger.</h1> Rule 44A of the Central Goods and Services Tax Rules, 2017, addresses the reversal of credit for the additional duty of customs on gold dore bars. Credit of Central tax in the electronic credit ledger, accrued from the additional duty paid during the import of gold dore bars, is limited to one-sixth of the total credit. The remaining five-sixths must be debited from the ledger upon the supply of the gold dore bar or products made from it. If the supply has already occurred, this debit should be completed within one week from the rule's commencement date.