https://www.taxtmi.com/forms?id=2870 Form GST DRC-26 enables restriction of debit from the electronic credit ledger where input tax credit appears to have been fraudulently availed or is ineligible. The proper officer may restrict debit up to the equivalent credit amount after recording the reasons. The restriction ends on the earlier of one year from issuance or a subsequent order allowing debit when the disallowance grounds no longer exist. Objections may be filed through Form GST DRC-27. en-us Thu, 29 Oct 2026 13:12:17 +0530 Thu, 29 Oct 2026 13:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=2870 Form GST DRC-26 enables restriction of debit from the electronic credit ledger where input tax credit appears to have been fraudulently availed or is ineligible. The proper officer may restrict debit up to the equivalent credit amount after recording the reasons. The restriction ends on the earlier of one year from issuance or a subsequent order allowing debit when the disallowance grounds no longer exist. Objections may be filed through Form GST DRC-27. Forms GST Thu, 29 Oct 2026 13:12:17 +0530 https://www.taxtmi.com/forms?id=2870