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    <title>Rule 86B implication on new registration</title>
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    <description>Applicability of Rule 86B depends on whether the taxpayer&#039;s monthly GST liability exceeds the statutory threshold; late registration and historical income-tax payments alone do not trigger Rule 86B, so the rule will not apply where the monthly GST liability remains below that threshold.</description>
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    <pubDate>Wed, 05 Nov 2025 14:20:47 +0530</pubDate>
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      <description>Applicability of Rule 86B depends on whether the taxpayer&#039;s monthly GST liability exceeds the statutory threshold; late registration and historical income-tax payments alone do not trigger Rule 86B, so the rule will not apply where the monthly GST liability remains below that threshold.</description>
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