Unblocking of Input Tax Credit: officers must finalise probes and either create demands or unblock credits accordingly. Rule 86A allows blocking of Input Tax Credit (ITC) and sub rule (3) causes such blocking to lapse after one year if no action is taken. Proper Officers must finalise investigations for ITC blocked beyond one year: where blocking remains justified, issue DRC 01 and create DRC 07 demands and then unblock and utilise credits against those demands; where blocking is no longer justified, unblock credits forthwith. For active or cancelled registrations, specific verification, show cause, demand creation and set off procedures are prescribed, with portal steps for utilising unblocked ITC.