Rule 86B of CGST Rules 2017

CA Puspendra Jain , Last updated: 01 March 2025  
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The implementation of Rule 86B within India's Goods and Services Tax (GST) framework, which aims to curtail fraudulent input tax credit (ITC) claims by necessitating certain taxpayers to remit 1% of their output tax liability in cash, has faced scrutiny due to its potentially detrimental effects on

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CA Puspendra Jain
(Practising CA)
Category GST   Report

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