Andhra Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2019 - G.O.Ms. No. 48 - Andhra Pradesh SGST

Restriction on electronic credit ledger use where input tax credit appears fraudulent, with administrative disallowance and limited restoration.

Rule 36(4) is amended to substitute '10 per cent.' for '20 per cent.' effective 1 January 2020. A new rule 86A permits the Chief Commissioner or an authorised officer to, for recorded reasons, disallow debit of amounts from the electronic credit ledger where input tax credit is fraudulently availed or ineligible-including credits based on documents from non existent or non operational registrants, credits without receipt of goods or services, credits where tax charged was not paid to government, or absence of prescribed invoices-and to permit restoration when satisfied; such restriction lapses after one year. Rule 138E is amended to cover persons not furnishing outward-supply statements for two tax periods.