https://www.taxtmi.com/forum/issue?id=121026 Rule 86B restricts use of electronic credit ledger balances for discharging output tax liability beyond the prescribed limit. The discussion predominantly treats compensation cess as outside this restriction because it is an independent levy, is not imposed under the CGST Act, and operates through a separate credit pool. A contrary view suggests that compensation cess credit in the electronic credit ledger may be subject to the same restriction. en-us Tue, 14 Jul 2026 17:49:09 +0530 Sun, 19 Jul 2026 05:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121026 Rule 86B restricts use of electronic credit ledger balances for discharging output tax liability beyond the prescribed limit. The discussion predominantly treats compensation cess as outside this restriction because it is an independent levy, is not imposed under the CGST Act, and operates through a separate credit pool. A contrary view suggests that compensation cess credit in the electronic credit ledger may be subject to the same restriction. Discussion-Forum GST Tue, 14 Jul 2026 17:49:09 +0530 https://www.taxtmi.com/forum/issue?id=121026