https://www.taxtmi.com/notifications?id=131957 The Gujarat GST Rules are amended to lower the prescribed threshold in rule 36 from the previously applicable figure, to insert Rule 86A permitting the Commissioner or an authorised officer to disallow debit from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible on specified grounds (including non-existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, lack of required documents, or non-existent claimants), with reasons recorded in writing, restoration when conditions cease, and automatic cessation of restriction after one year; and to expand rule 138E to capture failure to furnish outward-supply statements for two periods. en-us Fri, 27 Dec 2019 00:00:00 +0530 Sat, 18 Jan 2020 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131957 The Gujarat GST Rules are amended to lower the prescribed threshold in rule 36 from the previously applicable figure, to insert Rule 86A permitting the Commissioner or an authorised officer to disallow debit from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible on specified grounds (including non-existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, lack of required documents, or non-existent claimants), with reasons recorded in writing, restoration when conditions cease, and automatic cessation of restriction after one year; and to expand rule 138E to capture failure to furnish outward-supply statements for two periods. Notifications GST - States Fri, 27 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131957