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ITC Blocking Under Rule 86A: Where Limits Clash with Authority

Imagine logging into your GST portal, expecting to use your Input Tax Credit (ITC) to offset your tax liability—only to find that your credit is suddenly blocked. No prior notice, no immediate explanation, just a restriction that leaves you scrambling to understand what went wrong. This is the reality many businesses face under Rule 86A of the CGST Rules (“Rule 86A”), a provision that allows tax authorities to restrict ITC if they suspect fraudulent claims...................... Read More