https://www.taxtmi.com/notifications?id=131913 A new rule 86A authorises the Commissioner or an authorised officer to, for reasons recorded in writing, not allow debit of an amount equivalent to input tax credit in the electronic credit ledger for discharge of liabilities under section 49 or for refund claims where credit appears fraudulently availed or ineligible, on specified grounds including documents from non existent suppliers, absence of receipt of goods or services, tax on the supply not paid to Government, claimant non existence, or lack of prescribed documents; the restriction may be lifted when grounds cease and expires after one year. en-us Mon, 06 Jan 2020 00:00:00 +0530 Wed, 15 Jan 2020 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131913 A new rule 86A authorises the Commissioner or an authorised officer to, for reasons recorded in writing, not allow debit of an amount equivalent to input tax credit in the electronic credit ledger for discharge of liabilities under section 49 or for refund claims where credit appears fraudulently availed or ineligible, on specified grounds including documents from non existent suppliers, absence of receipt of goods or services, tax on the supply not paid to Government, claimant non existence, or lack of prescribed documents; the restriction may be lifted when grounds cease and expires after one year. Notifications GST - States Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131913