Section 86B: [ Restrictions on use of amount available in electronic credit ledger. [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).]

Q: What does Section 86B of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 86B GST pertains to "[ Restrictions on use of amount available in electronic credit ledger. [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).]". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 86B of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Restrictions on use of amount available in electronic credit ledger. [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).]. As verified on 22 May 2026.

Q: Is Section 86B GST still in force?

Yes, Section 86B of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 86B GST?

धारा 86B GST is the Devanagari Hindi reference for Section 86B of the The Central Goods and Services Tax Rules, 2017. Section 86B of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Restrictions on use of amount available in electronic credit ledger. [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).]. As verified on 22 May 2026.

Q: What is Dhara 86B GST?

Dhara 86B GST is the Roman Hindi reference for Section 86B of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 86B of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Restrictions on use of amount available in electronic credit ledger. [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (with effect from the 1st day of January, 2021).]. As verified on 22 May 2026.

Q: How to cite Section 86B of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 86B, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, 2017, § 86B (India).

Law on Tips Editorial Board

- Notwithstanding anything contained in these rules, the registered person shall not use the amount available in electronic credit ledger to discharge his liability towards output tax in excess of ninety-nine per cent. of such tax liability, in cases where the value of taxable supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees:

Provided that the said restriction shall not apply where -