https://www.taxtmi.com/notifications?id=131849 Amendment reduces the specified proportion under rule 36 from twenty percent to ten percent effective 1 January 2020. A new rule 86A authorises the Commissioner or an authorised officer to disallow debit from the electronic credit ledger where input tax credit is believed fraudulently availed or ineligible on specified grounds, allows restoration when conditions cease, and provides that such restriction lapses after one year. Rule 138E is amended to add failure to furnish outward supplies for two months or quarters as a trigger. en-us Tue, 31 Dec 2019 00:00:00 +0530 Sat, 04 Jan 2020 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131849 Amendment reduces the specified proportion under rule 36 from twenty percent to ten percent effective 1 January 2020. A new rule 86A authorises the Commissioner or an authorised officer to disallow debit from the electronic credit ledger where input tax credit is believed fraudulently availed or ineligible on specified grounds, allows restoration when conditions cease, and provides that such restriction lapses after one year. Rule 138E is amended to add failure to furnish outward supplies for two months or quarters as a trigger. Notifications GST - States Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131849