Rule: 86B -Restriction on use of amount available in electronic credit ledger, it is effective from 1st Jan, 2021 wide Notification No: 94/2020 dated 22nd Dec, 2020

Various representations have been received seeking clarification on issues raised with respect to tax treatment of sales promotion schemes under GST. To ensure uniformity in the implementation of the law across the field formations. the Board hereby clarifies the issues in succeeding paragraphs. Free samples and gifts It is