CA Inter GST Revision | Rule 86A | Rule 86 B | ITC Ledger Restrictions| CA Karan Satija

Welcome back to the CA Inter GST Revision Series — where every important topic is revised in under 10 minutes! In this video, we cover Rule 86A and Rule 86B under GST — two important rules dealing with restrictions on the use of the Electronic Credit Ledger. These rules were introduced to curb fake invoicing and fraudulent ITC, and they are increasingly favourite areas for CA Inter exam questions. Many students confuse the two, so this quick revision makes the difference crystal clear. In this quick revision you will understand: - What the Electronic Credit Ledger is and why these rules exist - Rule 86A — conditions for blocking / disallowing ITC in the ledger - When the Commissioner can block credit and for how long (max 1 year) - Rule 86B — the 1% cash payment restriction on output tax liability - Applicability of Rule 86B — the Rs. 50 lakh monthly turnover threshold - Key exceptions to Rule 86B (income tax paid, refunds, etc.) - Rule 86A vs Rule 86B — the key differences and common exam traps This series is designed for CA Inter students appearing in the Sept 2026 and Jan 2027 attempts who want fast, exam-focused revision without wasting time. One topic. Ten minutes. Complete clarity. If this helped you revise faster: 👍 LIKE the video 💬 COMMENT "REVISION" and I will share the complete Revision Series playlist link with you 🔔 SUBSCRIBE so you never miss a topic Let's revise smart and score high! #CAInter #GST #Rule86A #Rule86B #CAKaranSatija Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: #CAInter #GST #Rule86A #Rule86B #ElectronicCreditLedger #ITC #CAInterGST #GSTRevision #CAKaranSatija #RevisionSeries