https://www.taxtmi.com/forum/issue?id=121078 Rule 86B non-compliance raises whether use of eligible ITC for the entire output tax liability creates unpaid tax for Section 50 interest. One view treats the breach as a mode-of-utilisation restriction rather than delayed tax payment, unless a statutory basis deems the cash portion unpaid. Sufficient Electronic Cash Ledger funds credited before the due date and continuously available may support a defence against compensatory interest, subject to ledger chronology and jurisdictional views. A contrary view distinguishes cash-ledger deposits from actual tax payment and treats the prescribed cash portion as payable. en-us Fri, 21 Aug 2026 20:19:22 +0530 Sun, 23 Aug 2026 10:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121078 Rule 86B non-compliance raises whether use of eligible ITC for the entire output tax liability creates unpaid tax for Section 50 interest. One view treats the breach as a mode-of-utilisation restriction rather than delayed tax payment, unless a statutory basis deems the cash portion unpaid. Sufficient Electronic Cash Ledger funds credited before the due date and continuously available may support a defence against compensatory interest, subject to ledger chronology and jurisdictional views. A contrary view distinguishes cash-ledger deposits from actual tax payment and treats the prescribed cash portion as payable. Discussion-Forum GST Fri, 21 Aug 2026 20:19:22 +0530 https://www.taxtmi.com/forum/issue?id=121078