Input tax credit blocking under Rule 86A was streamlined through SOP for non-existent firm invoices and prompt enforcement action. Standard Operating Procedure was prescribed for blocking and unblocking of Input Tax Credit under Rule 86A in cases where credit had been claimed on the basis of invoices or other documents issued by non-existent firms. Deputy Commissioners and Assistant Commissioners in Vigilance/Enforcement units and Range Offices were authorised to act under Rule 86A(1) and 86A(2), with prompt analysis of returns and E-Way Bill data, identification of taxpayers, reporting to supervisory authorities, communication of reasons to the registered person, and compliance with the prescribed monetary threshold and one-year limit.