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NCLT_And_NCLAT_Rules

Section / Rule Number Content


Rule 85. Electronic Liability Register
Rule 86. Electronic Credit Ledger
Rule 86A. Conditions of use of amount available in electronic credit ledger
Rule 86B. Restrictions on use of amount available in electronic credit ledger
Rule 87. Electronic Cash Ledger
Rule 88. Identification number for each transaction
Rule 88A. Order of utilization of input tax credit
Rule 88B. Manner of calculating interest on delayed payment of tax
Rule 88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
Rule 88D. Manner of dealing with difference in input tax credit available in autogenerated statement containing the details of input tax credit and that availed in return

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