https://www.taxtmi.com/notifications?id=146753 The percentage specified in rule 36(4) is reduced from 20 percent to 10 percent. Electronic credit ledger debits may be restricted, for recorded reasons, where input tax credit appears fraudulent or ineligible because of non-existent suppliers or recipients, non-receipt of supplies, unpaid tax, or absence of prescribed documents. The restriction may be lifted when those conditions cease and expires after one year. Rule 138E is expanded to cover failure to furnish outward supply statements for two months or quarters. en-us Thu, 26 Dec 2019 00:00:00 +0530 Sat, 29 Aug 2026 13:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146753 The percentage specified in rule 36(4) is reduced from 20 percent to 10 percent. Electronic credit ledger debits may be restricted, for recorded reasons, where input tax credit appears fraudulent or ineligible because of non-existent suppliers or recipients, non-receipt of supplies, unpaid tax, or absence of prescribed documents. The restriction may be lifted when those conditions cease and expires after one year. Rule 138E is expanded to cover failure to furnish outward supply statements for two months or quarters. Notifications GST - States Thu, 26 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146753