https://www.taxtmi.com/notifications?id=132667 The amendment inserts conditions authorising the Commissioner or an authorised officer to withhold debit from the electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible, listing grounds such as invoices from non existent registrants, credits without receipt of goods or services, unpaid tax on the relevant supply, claimants lacking prescribed documents, or absence of required invoices; the officer must record reasons, may later allow debit if satisfied conditions no longer exist, and the restriction ceases after one year. en-us Fri, 20 Mar 2020 00:00:00 +0530 Tue, 28 Apr 2020 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132667 The amendment inserts conditions authorising the Commissioner or an authorised officer to withhold debit from the electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible, listing grounds such as invoices from non existent registrants, credits without receipt of goods or services, unpaid tax on the relevant supply, claimants lacking prescribed documents, or absence of required invoices; the officer must record reasons, may later allow debit if satisfied conditions no longer exist, and the restriction ceases after one year. Notifications GST - States Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132667