Dear Sir,

Please find below YouTube video link on Guidelines for disallowing debit of electronic credit ledger under Rule 86A of CGST Rules (CBEC-20/16/05/2021-GST/1552 dated 2nd November, 2021)

1. Grounds for disallowing debit of an amount from electronic credit ledger

2. Proper authority for the purpose of Rule 86A

3. Procedure for disallowing debit of electronic credit ledger/blocking credit under Rule 86 A

4. Allowing debit of disallowed/restricted credit under sub–rule (2) of Rule 86A

Regards,
Bipul Kumar