Electronic credit ledger restrictions apply to suspected ineligible input tax credit, with objections, a hearing and time limits. Restrictions on the use of input tax credit in the electronic credit ledger under Rule 86A of the Central Goods and Services Tax Rules, 2017 are revised ... Summary
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Electronic credit ledger restrictions apply to suspected ineligible input tax credit, with objections, a hearing and time limits.
Restrictions on the use of input tax credit in the electronic credit ledger under Rule 86A of the Central Goods and Services Tax Rules, 2017 are revised with effect from 1 April 2027. The proper officer must disallow debit of an amount equivalent to credit believed to have been fraudulently availed or to be ineligible on specified grounds. The disallowance is made by an order in FORM GST DRC-26, available to the registered person on the common portal. The registered person may object in FORM GST DRC-27. After a reasonable opportunity of hearing, the proper officer must issue FORM GST DRC-28 electronically, either allowing the debit or rejecting the objections.
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