https://www.taxtmi.com/notifications?id=131975 Rule 86A permits the Commissioner or an authorised officer to withhold debit from the electronic credit ledger for discharge of liabilities or refund claims where, for recorded reasons, input tax credit is believed to be fraudulently availed or ineligible-including credits based on invoices from non-existent suppliers, credits without receipt of goods or services, credits where tax on the supply has not been paid to Government, recipients found non-existent, or where required tax invoices are not possessed; such disallowance must be in writing, may be revoked when conditions cease, and lapses after one year. en-us Wed, 15 Jan 2020 00:00:00 +0530 Tue, 21 Jan 2020 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131975 Rule 86A permits the Commissioner or an authorised officer to withhold debit from the electronic credit ledger for discharge of liabilities or refund claims where, for recorded reasons, input tax credit is believed to be fraudulently availed or ineligible-including credits based on invoices from non-existent suppliers, credits without receipt of goods or services, credits where tax on the supply has not been paid to Government, recipients found non-existent, or where required tax invoices are not possessed; such disallowance must be in writing, may be revoked when conditions cease, and lapses after one year. Notifications GST - States Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131975