Rule 86B under GST | Restriction on Utilisation of ITC in Electronic Credit Ledger

, Last updated: 02 February 2021
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INTRODUCTION Input tax credit plays a very important role in GST by avoiding cascading effect of taxation. The ITC available in the electronic credit ledger could always be fully utilised for discharging the output tax liability. The new Rule 86B has limited the use of ITC balance for paying its

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Published by

CA Amit Harkhani
(CA in Practice)
Category GST Report

Rule 86B under GST | Restriction on Utilisation of ITC in Electronic Credit Ledger

You have reached daily limit of 2 Free Articles. To view this or other Articles please subscribe to CCI PRO :

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Original Price : INR 2999/-

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