Electronic credit ledger restrictions apply to fraudulently availed or ineligible input tax credit, with objection and hearing procedures.

Rule 86A permits restriction of debit from the electronic credit ledger where input tax credit is believed to be fraudulently availed or ineligible, including credit based on non-genuine documents, without receipt of supplies, where tax remains unpaid, or without prescribed supporting documents. The restriction is imposed through FORM GST DRC-26 and ends on the earlier of one year or an order allowing debit. The registered person may object in FORM GST DRC-27 and is entitled to a hearing before an order in FORM GST DRC-28.

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