Condition and Restriction of utilisation of E-Credit Ledger - GST Ready Reckoner - GST

..... ny other document prescribed under rule 36- i. issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or ii. without receipt of goods or services or both; or b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or c .....

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Condition and Restriction of utilisation of E-Credit Ledger - GST Ready Reckoner - GST

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..... anding 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 99% of such tax liability, in cases where the value of taxable supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees. Restrictions on use of amount available in electronic credit ledger not apply in following case:- the said person or the proprietor or karta or the managing d .....

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Condition and Restriction of utilisation of E-Credit Ledger - GST Ready Reckoner - GST

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