https://www.taxtmi.com/notifications?id=132129 A new rule 86A authorises the Commissioner or an authorised officer (not below Assistant Commissioner), upon reasons to believe that input tax credit in the electronic credit ledger has been fraudulently availed or is ineligible for specified grounds, to record reasons in writing and disallow debit of an equivalent amount from the electronic credit ledger for discharge of liabilities under section 49 or for claim of any refund; the officer may lift the restriction when satisfied and the restriction ceases after one year from imposition. en-us Mon, 10 Feb 2020 00:00:00 +0530 Tue, 18 Feb 2020 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132129 A new rule 86A authorises the Commissioner or an authorised officer (not below Assistant Commissioner), upon reasons to believe that input tax credit in the electronic credit ledger has been fraudulently availed or is ineligible for specified grounds, to record reasons in writing and disallow debit of an equivalent amount from the electronic credit ledger for discharge of liabilities under section 49 or for claim of any refund; the officer may lift the restriction when satisfied and the restriction ceases after one year from imposition. Notifications GST - States Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132129