Demystifying Rule 86A of the CGST Rules – The Untrodden Path

by | Jul 12, 2021 | Articles

The GST Authorities, even on trivial issues or minor lapses on the part of suppliers, are blocking the credit utilization of bona fide recipients, thereby forcing the taxpayers to discharge their GST liabilities in cash. Rule 86A of the CGST Rules gives excessive powers to the GST Authorities to curb fund flow to industry. The use of such excessive and disproportionate powers by the GST Authorities compelled us to revisit Rule 86A of the CGST Rules.

Through this article, Our Partner, Mr. Dharnendra Kumar Rana, Senior Research Associate, Ms. Parul Gupta and Associate,  Mr. Mohit Pugalia have examined the provisions in detail and tried sharing their analysis through this piece of writing.

Please to click on the below link our latest article titled Demystifying Rule 86A of the CGST Rules – The Untrodden Path.

NITYA I Article 67 I Demystifying Rule 86A of the CGST Rules – The Untrodden Path

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