{"id":16246,"date":"2021-05-16T13:09:02","date_gmt":"2021-05-16T07:39:02","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=16246"},"modified":"2024-06-03T14:27:20","modified_gmt":"2024-06-03T08:57:20","slug":"rule-86-b-under-gst-act-restriction-on-utilisation-of-itc","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/rule-86-b-under-gst-act-restriction-on-utilisation-of-itc\/","title":{"rendered":"RULE 86-B under GST Act- Restriction on Utilisation of ITC"},"content":{"rendered":"

Rule 86B in Goods and Services Tax\u00a0(GST)<\/a> has been introduced by The\u00a0Central Board of Indirect Taxes and Customs\u00a0which restricts use of input tax credit for discharging liability to 99%. This\u00a0Rule is effective\u00a0from 01st\u00a0January, 2021.<\/p>\n

It put the restriction on utilization of input tax credit. \u00a0After the introduction of Rule 86B, it has limited the use of ITC balance for paying its output tax liability. CBIC further clarified that 1% is to be calculated on the tax liability in a month and the turnover of the respective month.<\/p>\n

How was ITC utilization allowed earlier before Rule 86-B<\/strong>:<\/h3>\n

Input tax credit (ITC)<\/a>\u00a0always plays a very important role in GST by avoiding cascading effect of taxation. Since the introduction of GST, the utilisation of ITC for different components such as\u00a0CGST, SGST and IGST has gone through a lot of changes. However, the\u00a0ITC\u00a0standing in the electronic credit ledger could always be fully utilised for discharging the output tax liability.<\/p>\n

\"\"<\/p>\n

Applicability<\/strong>:<\/u><\/h3>\n

Rule 86-B is applicable to those registered persons who have taxable value of supply (other than\u00a0exempt supply\u00a0and\u00a0zero-rated supply) in a month exceeding Rs.50 lakh. The limit of Rs. 50 lakhs has to be checked every month before filing each return. This is not relevant to last year sales or any previous year sales it\u2019s only about particular month sales that\u2019s it.<\/p>\n

Example:<\/strong><\/p>\n

Total turnover – Rs 1,00,00,000\u00a0 ,
\nExempt supply \u2013 Rs 15,00,000,
\nZero rated supply – Rs 500000<\/p>\n

So Taxable turnover -Rs 80,00,000<\/strong><\/h3>\n

Now tax liability is 18%on Rs 80,00,000 taxable turnover<\/p>\n

So tax liability amount to Rs. 14,40,000<\/p>\n

Since the turnover exceeds the limit of Rs. 50 lakh ,therefore rule 86B is applicable . So minimum \u00a01% of Rs. 14,40,000 (i.e Rs 1440) is payable through cash ledger irrespective of the amount available in credit ledger and rest 99%of Rs 14,40,000 (i.e rs 1,42,560) can be paid \u00a0through the use of credit ledger.<\/p>\n

Exemption available<\/strong>:<\/h3>\n
    \n
  • If registered person, proprietor ,Karta, managing director of registered person ,any of the partner or whole time directors or any other person as per the case have paid more than 1 lakh income tax under Income Tax(also includes advance tax and TDS) act ,1961<\/li>\n
  • If the registered person under concern has received a refund of amount greater than Rs.1 lakh in the preceding financial year on account of export as a unutilised input tax credit under 1st proviso and 2nd proviso of sub section 3 of section 54 if CGST ACT<\/li>\n
  • If the registered person under concern discharged his liability towards output tax by electronic cash ledger for an amount in excess of 1%of cumulative of total output tax liability upto the said month in current financial year .<\/li>\n
  • And at the discretion of the registered person under concern is any of following\n
      \n
    • Government Department<\/li>\n
    • Public sector undertaking<\/li>\n
    • Local authorities<\/li>\n
    • Statutory authority<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      Conclusion<\/strong> :<\/h3>\n

      This proviso gives an impact on business and working capital .Rule 86B effects only large taxpayers and there is no impact on micro and small businesses .The motive behind this rule 86-B is that the CBIC is trying to control the issue of fake invoices to use the fake input tax credit for discharging liability. Also by this they are trying to stop the fraudsters from showing high turnover without having any financial credibility.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Rule 86B in Goods and Services Tax\u00a0(GST) has been introduced by The\u00a0Central Board of Indirect Taxes and Customs\u00a0which restricts use […]<\/p>\n","protected":false},"author":2,"featured_media":16247,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"\nRULE 86-B under GST Act- Restriction on Utilisation of ITC<\/title>\n<meta name=\"description\" content=\"Read about RULE 86-B under GST Act- Restriction on Utilisation of ITC. 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