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Analysis of Rule 86A inserted in CGST rules


Analysis of Rule 86A amended in GST Rules


Sir,

Nice article on the analysis of amended Rule 86A.

By going through relevant provisions under GST Act, the onus of 2A reconciliation is always vested with GSTN. Since GSTN failed miserably to perform the required task, the Government cannot conveniently shift its responsibility on the assess.

It is a common rule of law that the Government has to perform its obligation which it has undertaken and cannot claim that performance has subsequently become impossible.

Further, the poposed Section 43A has not yet been made operational. Therefore, in my view, amended rule 86A is ultravires to the Act to the extent of denial of credit when supplier does not pay up the taxes.

This amended rule needs to be challenged before the High Court. Otherwise, it will have huge implication on the Assess. It is not correct to punish honest Assess on the failure of GSTN system.

Yoigsh Rudra

U K GODBOLE GODBOLE 25/03/2020

 

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