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Applicability: This rule is applicable to registered persons acquiring taxable price of provide (in addition to exempt offer and zero-rated supply) in per month which is in excess of Rs.fifty lakh. The Restrict has to be checked each month in advance of submitting Just about every return.♦ Nonetheless, once it is recognized that rule 86B applies,
The chief decide shall plan a Listening to or if this kind of exhibiting will not be established forth while in the penned movement, deny the movement for failure for making a prima facie exhibiting of a material improve in situations.(d) every other facts that may aid the court in deciding disorders of launch to include, but not be restricted to,