Applicability of Rule 86B.
Is rule 86B applicable on the discharge of IGST output liability or not?
Because as per CGST act- “output tax” mean the tax chargeable under this act on taxable supply of goods or services or both and the same provision in respected state GST act as well as IGST act. I have a notification under CGST and SGST(Gujarat) for applicability of rule 86B but I have no idea about IGST so please remove my confusion.
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