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<h1>Central GST Rules Updated: Input Tax Credit Limit Cut to 10%, New Restrictions on Credit Usage Introduced.</h1> The Central Goods and Services Tax (Ninth Amendment) Rules, 2019, effective from January 1, 2020, amend the Central Goods and Services Tax Rules, 2017. Key changes include reducing the input tax credit claim limit from 20% to 10% under rule 36(4). Rule 86A introduces conditions for using the electronic credit ledger, allowing the Commissioner to restrict credit usage if fraud or ineligibility is suspected. This restriction can last up to one year. Additionally, from January 11, 2020, rule 138E is amended to include a clause for non-furnishing of outward supply statements for two months or quarters.