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<h1>Jharkhand GST Rules Amended: Input Tax Credit Reduced to 10%, New Restrictions on Electronic Credit Ledger.</h1> The Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2019, effective from December 26, 2019, amend the Jharkhand GST Rules, 2017. Key changes include the reduction of input tax credit claim from 20% to 10% under rule 36, effective January 1, 2020. Rule 86A introduces conditions for using the electronic credit ledger, allowing the Commissioner to restrict usage if input tax credit is fraudulently availed or ineligible. Rule 138E adds a clause requiring submission of outward supply statements for any two months or quarters. These amendments aim to enhance compliance and prevent tax evasion.