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Rule 88C

Rule 88C/88D & Sec 16(2)(aa)
Posted inERP Course

Rule 88C/88D & Sec 16(2)(aa): Stopping Inter-Branch Bank Freezes & Form DRC-01C Part B Defense

Posted by By Anurag Panchal August 28, 2026
Section 1: The Statutory Rigidity of Section 16(2)(aa) vs. The Inter-State Supply Chain Friction 1.1…
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Rule 88C & Section 79
Posted inERP Course

Rule 88C & Section 79: Stopping Bank Freezes on Branch Transfers

Posted by By Anurag Panchal August 17, 2026
The implementation of Rule 88C of the Central Goods and Services Tax (CGST) Rules, 2017—introduced…
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GST Sec 75(12) & Rule 88C Defense
Posted inERP Course

GST Sec 75(12) & Rule 88C Defense: Fixing Unilateral DRC-01B Direct Recovery Without SCN

Posted by By Anurag Panchal August 13, 2026
Executive Summary When formulating a robust GST Sec 75(12) & Rule 88C Defense, understanding the…
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