GSTN Implements Rule-86B Tab to Control Electronic Credit Ledger Funds

Last updated: 29 July 2023


GSTN has introduced a new tab, Rule-86B, which restricts the use of the amount available in the Electronic Credit Ledger. Under this rule, a 99% restriction is imposed on the ITC available in the Electronic Credit Ledger of a Registered Person. This implies that 1% of the output liability must be pa

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Category GST   Report

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