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<h1>Gujarat GST Rules Amended: Rule 36(4) Credit Allowance Cut to 10%, New Rule 86A on Fraudulent Credits Introduced.</h1> The Government of Gujarat has issued Notification No. 75/2019 to amend the Gujarat Goods and Services Tax Rules, 2017. Effective from January 1, 2020, the amendment changes the allowance in rule 36, sub-rule (4) from '20 per cent' to '10 per cent.' A new rule, 86A, is introduced to regulate the use of the electronic credit ledger, allowing the Commissioner to restrict debit if input tax credit is fraudulently availed. Additionally, rule 138E is amended to include a clause for non-filing of outward supply statements for two months or quarters. The notification is effective from December 26, 2019.