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<h1>Uttar Pradesh GST Rules Amended: Rule 36(4) Credit Limit Cut to 10%; New Rule 86A for Fraudulent Credits.</h1> The Uttar Pradesh Goods and Services Tax (Thirty Fifth Amendment) Rules, 2020, effective from their publication date, amend the Uttar Pradesh GST Rules, 2017. Key changes include the modification of rule 36(4), reducing the credit limit from 20% to 10%, effective January 1, 2020. Rule 86A is introduced, allowing the Commissioner or authorized officers to restrict the debit of fraudulently availed or ineligible input tax credits in the electronic credit ledger. This restriction can last up to one year. Additionally, rule 138E is amended to include a clause regarding non-furnishing of outward supply statements for two months or quarters.