Overview of the GST New Rule 86B
www.carajput.com; GST RETURN- GST Rule 86B Under GST new Rule 86B-: Restriction on Input Tax credit Utilisation in Electronic Credit Ledger A new rule in CGST rules 2017 has been declared by the Central Government; rule 86B provides restrictions on the use of Input Tax Credit to release output liabilities. This regulation extends from 1 …