RULE 86B confusion

Data is inadequate to tell this
as per the new rule this is applicable to the registration person whose value of taxable supply other than exempt supply and export in a month exceeds 50lakh

again the rule is not applicable if
the registration person deposited more than 1 lakh rs in two financial year as per the income tax act
again if he received refund more than 1lakh in the previous year in account of export under LUT or inverted tax forms or structure
again each month cumulative discharge of output tax liability in cash in the current financial year is more than 1%upto the filling of return
again no psu
government
local authorities are not applicable

We not cover these all exemptions..... and taxble value is other than exempt and export

Sorry didn't get you properly

I mean we didn't Pay income tax in previous two years more than 1 Lakh and we didn't receive refund and ....
And the taxable value shown in problem is other than zero rated and export....

You need not be covered under all expectations given. satisfaction of any one is enough.