https://www.taxtmi.com/notifications?id=132123 A new rule 86A authorises the Commissioner or an authorised officer to disallow debit of amounts in the electronic credit ledger where input tax credit appears fraudulently availed or ineligible, on grounds including documents issued by non existent suppliers, absence of receipt of goods or services, supplier non payment of tax, or absence of prescribed supporting documents; reasons must be recorded in writing, restrictions may be lifted when grounds cease to exist and expire after one year. en-us Tue, 31 Dec 2019 00:00:00 +0530 Sat, 15 Feb 2020 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132123 A new rule 86A authorises the Commissioner or an authorised officer to disallow debit of amounts in the electronic credit ledger where input tax credit appears fraudulently availed or ineligible, on grounds including documents issued by non existent suppliers, absence of receipt of goods or services, supplier non payment of tax, or absence of prescribed supporting documents; reasons must be recorded in writing, restrictions may be lifted when grounds cease to exist and expire after one year. Notifications GST - States Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132123