Restriction on Electronic Credit Ledger use prevents debit where input tax credit appears fraudulent or ineligible. A new rule authorises the Commissioner or an authorised officer to withhold debit from the electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible, including claims based on invoices from non existent suppliers, without receipt of goods or services, where tax on the supply was not paid to government, where the claimant is non existent or lacks prescribed documentary evidence; the officer may later allow debit if satisfied conditions no longer exist and the restriction ceases after one year.