IntroductionIn the ever-evolving landscape of Goods and Services Tax (GST) compliance in India, Rule86B of the Central Goods and Services Tax (CGST) Rules, 2017 has become a significantprovision that impacts the way businesses utilize their Input Tax Credit (ITC). Introducedvia Notification No. 94/2020 – Central Tax, dated 22nd December 2020, Rule […]