Rule 86A


Rule 86A can be invoked even if there is a NIL credit balance at the time of invoking the Rule: HC

Rule 86A can be invoked even if there is a NIL credit balance at the time of invoking the Rule: HC

By | Meetu Kumari | August 1 @ 3:41 PM

Rule 86A: Electronic Credit Ledger cannot be blocked just on basis of GST intelligence reports

Rule 86A: Electronic Credit Ledger cannot be blocked just on basis of GST intelligence reports

By | CA Pratibha Goyal | June 6 @ 12:01 PM

GST Department directed to unblock credit ledger until appropriate reasons for invoking Rule 86A are not furnished

GST Department directed to unblock credit ledger until appropriate reasons for invoking Rule 86A are not furnished

By | CA Pratibha Goyal | April 17 @ 2:43 PM

GST Credit Ledger of recipient cannot be blocked vide rule 86A on the account of default of a supplier: Gujarat HC

GST Credit Ledger of recipient cannot be blocked vide rule 86A on the account of default of a supplier: Gujarat HC

By | CA Pratibha Goyal | March 21 @ 3:20 PM

GST Authorities have no power of negative block for credit to be availed in future: Gujarat HC

GST Authorities have no power of negative block for credit to be availed in future: Gujarat HC

By | Deepak Gupta | February 17 @ 1:04 PM

CBIC asks GST officers to block ITC on basis of evidence, not suspicion

CBIC asks GST officers to block ITC on basis of evidence, not suspicion

By | Deepak Gupta | November 5 @ 11:50 AM

CBIC issued Guidelines for disallowing debit of electronic credit ledger under Rule 86A

CBIC issued Guidelines for disallowing debit of electronic credit ledger under Rule 86A

By | Deepak Gupta | November 5 @ 11:11 AM

Rule 86A provides for Interim restriction of attachment, bi-parte hearing order should be passed to make it permanent

Rule 86A provides for Interim restriction of attachment, bi-parte hearing order should be passed to make it permanent

By | CA Bimal Jain | September 28 @ 9:38 PM

Taxman can now block ITC credit available in Electronic Credit Ledger

Taxman can now block ITC credit available in Electronic Credit Ledger

By | Studycafe | December 30 @ 4:09 PM

Restriction on using of ITC credit available in Electronic Credit Ledger

Restriction on using of ITC credit available in Electronic Credit Ledger

By | Studycafe | December 30 @ 3:19 PM

Central Goods and Services Tax (Ninth Amendment) Rules 2019

Central Goods and Services Tax (Ninth Amendment) Rules 2019

By | Studycafe | December 27 @ 1:20 PM

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