Restriction on electronic input tax credit allows authorities to block use where input tax appears fraudulently claimed or ineligible. The Gujarat GST Rules are amended to lower the prescribed threshold in rule 36 from the previously applicable figure, to insert Rule 86A permitting the Commissioner or an authorised officer to disallow debit from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible on specified grounds (including non-existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, lack of required documents, or non-existent claimants), with reasons recorded in writing, restoration when conditions cease, and automatic cessation of restriction after one year; and to expand rule 138E to capture failure to furnish outward-supply statements for two periods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Restriction on electronic input tax credit allows authorities to block use where input tax appears fraudulently claimed or ineligible.
The Gujarat GST Rules are amended to lower the prescribed threshold in rule 36 from the previously applicable figure, to insert Rule 86A permitting the Commissioner or an authorised officer to disallow debit from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible on specified grounds (including non-existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, lack of required documents, or non-existent claimants), with reasons recorded in writing, restoration when conditions cease, and automatic cessation of restriction after one year; and to expand rule 138E to capture failure to furnish outward-supply statements for two periods.
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