DGGI directs to Block disputed Input Tax Credit against Fake Invoices, Invoices without Receipt of Goods or Services [Read Letter]

The Directorate General of GST Intelligence ( DGGI ) has issued directions to all Zonal Chief Commissioners on Blocking of Input Tax Credit under rule 86A(1)(a) of CGST Rules. Rule 86A. Conditions of use of amount available in electronic credit ledger.- (1) The Commissioner or an officer authorised by him in this behalf, not below […]

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