Rule, Description,Description Rule 86B,Monthly supply >50 Lakhs 1% gst liability to be paid in cash, If Income tax paid by the dealer<1 Lakhs during 2 preceding years. Rule 36 (4),ITC not in GSTR 2A ristricted to 5% of Amount available in 2A, From Feb. 2020 Rule 36 (4),ITC not in GSTR 2A ristricted to 20% of Amount available in 2A, From Aug. 19 to Jan. 2020 ====== Refund in GST ====== {{pdfjs 200em,800px>:knowledge_base:refund-in-gst.pdf}}