https://www.taxtmi.com/notifications?id=133032 The rules amend rule 36(4) by substituting 10 per cent. for 20 per cent. from 1 January 2020. They also insert rule 86A, which allows restriction of debit in the electronic credit ledger where input tax credit is suspected to be fraudulently or ineligibly availed, including cases involving non-existent suppliers, no receipt of goods or services, unpaid tax, or absence of prescribed documents. The restriction may be withdrawn when conditions cease and ends after one year. Rule 138E is also amended to cover non-filing of outward supply statements for two months or quarters. en-us Wed, 05 Feb 2020 00:00:00 +0530 Thu, 25 Jun 2026 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133032 The rules amend rule 36(4) by substituting 10 per cent. for 20 per cent. from 1 January 2020. They also insert rule 86A, which allows restriction of debit in the electronic credit ledger where input tax credit is suspected to be fraudulently or ineligibly availed, including cases involving non-existent suppliers, no receipt of goods or services, unpaid tax, or absence of prescribed documents. The restriction may be withdrawn when conditions cease and ends after one year. Rule 138E is also amended to cover non-filing of outward supply statements for two months or quarters. Notifications GST - States Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133032