https://www.taxtmi.com/circulars?id=70468 Authorisation to exercise powers under rules 86A and 86B of the Himachal Pradesh Goods and Services Tax Rules, 2017 is based on the total amount of ineligible or fraudulently availed input tax credit. Deputy Commissioners and Assistant Commissioners are authorised for the lower monetary band, Joint Commissioners for the intermediate band, and the Commissioner of State Taxes and Excise for cases exceeding the highest band. The powers include disallowing debit from the electronic credit ledger under rule 86A. en-us Thu, 26 Sep 2024 00:00:00 +0530 Fri, 17 Jul 2026 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70468 Authorisation to exercise powers under rules 86A and 86B of the Himachal Pradesh Goods and Services Tax Rules, 2017 is based on the total amount of ineligible or fraudulently availed input tax credit. Deputy Commissioners and Assistant Commissioners are authorised for the lower monetary band, Joint Commissioners for the intermediate band, and the Commissioner of State Taxes and Excise for cases exceeding the highest band. The powers include disallowing debit from the electronic credit ledger under rule 86A. Circulars GST - States Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70468