Conditions of use of amount available in electronic credit ledger (Happy gst series-20) by CA Rajender arora
Sub Rule 4 of Rule 36 read with Rule 86A of the CGST Rules, 2017 governs the provisions for
Conditions of use of amount available in electronic credit ledger
1. What is mentioned in Sub Rule 4 of Rule 36 of the CGST Rules, 2017?
Sub Rule 4 of Rule 36 of the CGST Rules, 2017
2. What are the powers given under Rule 86A of CGST Rules, 2017?
The Commissioner or an officer authorised by him in this behalf, not below the rank of an
Assistant Commissioner has the power to
disallow
debit from electronic credit ledger
where has reasons to believe
that credit of input tax available in the electronic credit ledger has been fraudulently
availed or is ineligible
3. In what cases, the debit from electronic credit ledger shall be disallowed/denied?
As per Sub Rule 1 of Rule 86A of CGST Rules, 2017, -
4. When debit shall be allowed from electronic credit ledger?
As per Sub Rule 2 of Rule 86A of CGST Rules, 2017, The Commissioner or an officer
authorised by him in this behalf upon being satisfied that conditions for disallowing debit of
electronic credit ledger as above, no longer exist, allow such debit.
5. What is the maximum time limit for restriction as per Rule 86A?
As per Sub Rule 3 of Rule 86A of CGST Rules, 2017, such restriction shall cease to have effect
after the expiry of a period of one year from the date of imposing such restriction.
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