https://www.taxtmi.com/notifications?id=132481 The amendment lowers the rule 36(4) credit threshold from 20 per cent to 10 per cent and inserts rule 86A to restrict debit in the electronic credit ledger where input tax credit is suspected to be fraudulently or ineligibly availed, including cases involving non-existent suppliers, non-receipt of goods or services, unpaid tax, non-existent recipients, or missing prescribed documents. The restriction may be withdrawn when the conditions no longer exist and automatically ends after one year. Rule 138E is further amended to restrict e-way bill use where outward supply statements for any two months or quarters have not been furnished. en-us Tue, 04 Feb 2020 00:00:00 +0530 Fri, 19 Jun 2026 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132481 The amendment lowers the rule 36(4) credit threshold from 20 per cent to 10 per cent and inserts rule 86A to restrict debit in the electronic credit ledger where input tax credit is suspected to be fraudulently or ineligibly availed, including cases involving non-existent suppliers, non-receipt of goods or services, unpaid tax, non-existent recipients, or missing prescribed documents. The restriction may be withdrawn when the conditions no longer exist and automatically ends after one year. Rule 138E is further amended to restrict e-way bill use where outward supply statements for any two months or quarters have not been furnished. Notifications GST - States Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132481