Rule 86B – Mandatory 1% Cash Payment under GST
- Category: Others
- Date: 25-11-2025
In an attempt to provide information regarding issues that most of you commonly face, we have made a simple attempt to explain this provision in an easy and comprehensible manner. This post outlines the statutory restriction on utilisation of ITC under Rule 86B, the applicable exemptions, and the practical implications for taxpayers.
GST Rule86B InputTaxCredit