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of <h1>Tax officer may block electronic input tax credit debits for suspected fraudulent or ineligible claims, restriction lapses after one year</h1> An authorised tax officer not below the rank of Assistant Commissioner may, with reasons recorded in writing, prohibit debiting the electronic input tax credit ledger for payment of liabilities or claims for refund where there is reason to believe the credit was fraudulently claimed or is ineligible - for example, invoices issued by non-existent suppliers or suppliers not carrying on business at the registered address, credit claimed without receipt of goods or services, tax on the relevant supply not paid to the government, or absence of prescribed documents. The officer may restore debit access if satisfied the grounds no longer exist; the restriction automatically lapses after one year.
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