GST Electronic credit ledger can be blocked upto 1 Year as per rule 86A

Ems Projects Pvt. Ltd. Vs Commissioner Of CGST (Gujarat High Court)

It is not in dispute that one year period has elapsed since GST Electronic credit ledger came to be blocked. Rule 86A of Central Goods and Services Tax Rules, 2017 empowers the authority to block the electronic credit ledger if the authority has reason to believe th

Please become a Premium member. If you are already a Premium member, login here to access the full content.