Rule 86B Restrictions on use of amount available in electronic credit ledger

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Central Goods and Services Tax Rules, 2017 Rule 86B. Restrictions on use of amount available in electronic credit ledger.-Notwithstanding anything contained in these rules, the registered person shall not use the amount available in electronic credit ledger to discharge his liability towards output tax in excess of ninety-nine per cent. of such tax liability, in […]

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