| Rule | Description | Description |
|---|---|---|
| Rule 86B | Monthly supply >50 Lakhs 1% gst liability to be paid in cash | If Income tax paid by the dealer<1 Lakhs during 2 preceding years. |
| Rule 36 (4) | ITC not in GSTR 2A ristricted to 5% of Amount available in 2A | From Feb. 2020 |
| Rule 36 (4) | ITC not in GSTR 2A ristricted to 20% of Amount available in 2A | From Aug. 19 to Jan. 2020 |
Refund in GST