New Rule 86B of CGST Rules 2017 :Restrictions on use of amount available in electronic credit ledger
Restrictions on use of amount available in electronic credit ledger Notification No. 94 /2020 – Central Tax : CGST (Fourteenth Amendment) Rules, 2020. inserted Rules 86B of CGST Rules 2017 In the said rules, after rule 86A, with effect from the 1st day of January, 2021, the following rule shall be inserted, namely: – “86B.… Read More »