If your monthly taxable sales exceed ₹50 lakh, GST Rule 86B applies to you.
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This means at least 1% of your GST liability must be paid in CASH, even if you have sufficient ITC. 🔹 Maximum ITC utilization: 99% 🔹 Mandatory cash payment: 1% via Electronic Cash Ledger 🔹 Applicable separately to CGST, SGST & IGST 🔹 Non-compliance may attract interest and penalties Stay compliant. Monitor your sales and cash ledger regularly before filing GSTR-3B. 📌 Need help with GST compliance? Reach out anytime.
