https://www.taxtmi.com/forum/issue?id=119051 No general statutory rule requires taxpayers to pay a fixed share of gross GST liability from the cash ledger at return filing; restrictions on using electronic credit are governed separately and flagged high ITC-to-cash ratios are treated administratively as risk parameters prompting enquiry. A State circular directed that disproportionate ITC utilisation be handled through prescribed ASMT/DRC procedural steps-archival where isolated, solicitation of taxpayer replies, recording cases as requiring detailed investigation, and issuing nil-demand orders when quantification is not possible-rather than as a basis for immediate cash-payment demands. Specific sectoral notifications may impose particular cash-treatment limits for designated supplies. en-us Mon, 01 Apr 2024 13:01:06 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119051 No general statutory rule requires taxpayers to pay a fixed share of gross GST liability from the cash ledger at return filing; restrictions on using electronic credit are governed separately and flagged high ITC-to-cash ratios are treated administratively as risk parameters prompting enquiry. A State circular directed that disproportionate ITC utilisation be handled through prescribed ASMT/DRC procedural steps-archival where isolated, solicitation of taxpayer replies, recording cases as requiring detailed investigation, and issuing nil-demand orders when quantification is not possible-rather than as a basis for immediate cash-payment demands. Specific sectoral notifications may impose particular cash-treatment limits for designated supplies. Discussion-Forum GST Mon, 01 Apr 2024 13:01:06 +0530 https://www.taxtmi.com/forum/issue?id=119051