Kya Hai Ye Rule?
- Rule 86B (Notification No. 94/2020 – Central Tax, dated 22 December 2020) ko 1 जनवरी 2021 से लागू किया गया।
- इसके अन्तर्गत, agar किसी व्यवसाय का महीने का taxable turnover (exempt और zero-rated supplies को छोड़कर)₹50 लाख से अधिक होता है, तो:
Why This Rule?
- इसका मकसद fake invoices और fraudulent ITC claims को रोकना है The Economic TimesSAG Infotech Official Blog.
Exceptions (छूट की स्थितियां)
कुछ परिस्थितियों में इस 1% cash payment rule से छूट मिल सकती है, जैसे:
- यदि income tax में पिछले दो वित्तीय वर्षों में ₹1 लाख से अधिक tax जमा किया हो।
- यदि GST refund (exports/refund due to inverted duty structure) पिछले वित्तीय वर्ष में ₹1 लाख से ज्यादा प्राप्त हुआ हो।
- यदि पूरे वर्ष में already cash में 1% से अधिक GST भुगतान हो चुका हो।
- यदि व्यापारी कोई Government department, PSU, statutory authority या local authority हो ClearTaxICMAI.
उदाहरण से समझो
- मान लो: कोई taxpayer का एक महीने का taxable sale turnover ₹1 करोड़ है, GST rate 12% है:
- कुल GST liability = ₹12 लाख।
- ITC से 99% (₹11.88 लाख) adjust कर सकता है।
- ₹12,000 (1%) GST cash में pay करना जरूरी है ClearTax.
- दूसरी तरफ:
- यदि exempt या zero-rated supplies के कारण taxable turnover ₹50 लाख से कम हो जाता है, तो यह rule लागू नहीं होगा ICMAI.
संक्षेप में (Summary)
| स्थिति | विवरण |
|---|---|
| जब monthly taxable turnover > ₹50 लाख | कम से कम 1% GST liability cash में जमा करनी होगी (99% तक ITC से adjust हो सकता है) |
| लागू होने की तारीख | 1 जनवरी 2021 से |
| अपवाद | उच्च आयकर भुगतान, refund प्राप्ति, कई पहले cash payment, या सरकारी/PSU संस्था होने पर छूट संभव है |
आपकी पूछताछ के अनुसार, यह rule regular taxpayers पर लागू होता है, और यही वो notification था जो आपने सुना था—कि यदि turnover ₹50 लाख से ज्यादा हो तो 1% GST cash में pay करना होगा।
📌 Notification
- Notification No. 94/2020 – Central Tax, dated 22.12.2020
- Effective date: 01.01.2021
- Issued under Section 164 of the CGST Act, 2017
📖 Rule 86B – Restriction on use of amount available in electronic credit ledger
**“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 99% 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 –
(a) the said person or the proprietor or karta or the managing director or any of its two partners, whole-time Directors, Members of Managing Committee of Associations or Board of Trustees, as the case may be, have paid more than one lakh rupees as income tax under the Income-tax Act, 1961 in each of the last two financial years for which the time limit of filing of return of income under sub-section (1) of section 139 of the said Act has expired; or
(b) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilized input tax credit under clause (i) of the first proviso of sub-section (3) of section 54; or
(c) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilized input tax credit under clause (ii) of the first proviso of sub-section (3) of section 54; or
(d) the registered person has discharged his liability towards output tax through the electronic cash ledger for an amount which is in excess of 1% of the total output tax liability, cumulatively, up to the said month in the current financial year; or
(e) the registered person is – (i) Government Department; or (ii) a Public Sector Undertaking; or (iii) a local authority; or (iv) a statutory body:Provided further that the Commissioner or an officer authorized by him in this behalf may remove the said restriction after such verifications and such safeguards as he may deem fit.”
✅ सीधे शब्दों में:
अगर किसी महीने में आपका taxable supply > ₹50 लाख है तो कम से कम 1% GST liability cash में देनी होगी, भले ही आपके पास पूरा ITC क्यों न हो। लेकिन ऊपर बताए गए cases में छूट है।