Can I read Rule 86A Ajournal June2025 19 on EtoBox?
Rule 86A Ajournal June2025 19 by Manu Gabria is a document available to read on EtoBox.
What is Rule 86A Ajournal June2025 19 about?
Rule 86A of the CGST Rules was introduced to prevent fraudulent Input Tax Credit claims by allowing tax authorities to block ITC under specific conditions. However, its implementation has sparked legal controversies regarding its validity, procedural fairness, and the potential for negative blocking, leading to operational disruptions for businesses. The article calls for clearer guidelines and a balanced approach to ensure fairness while safeguarding revenue.
- Author
- Manu Gabria
- Language
- EN