https://www.taxtmi.com/notifications?id=134930 A new rule 86A authorises the Commissioner or an authorised officer to withhold debit from the electronic credit ledger where there are written reasons to believe input tax credit has been fraudulently availed or is ineligible, including credits based on invoices from non existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, claimants not conducting business, or lack of requisite documents under rule 36; the officer may later restore debit access and any restriction lapses after one year. en-us Tue, 29 Dec 2020 00:00:00 +0530 Thu, 31 Dec 2020 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134930 A new rule 86A authorises the Commissioner or an authorised officer to withhold debit from the electronic credit ledger where there are written reasons to believe input tax credit has been fraudulently availed or is ineligible, including credits based on invoices from non existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, claimants not conducting business, or lack of requisite documents under rule 36; the officer may later restore debit access and any restriction lapses after one year. Notifications GST - States Tue, 29 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134930