Rule 86A ITC blocking procedure is standardized for bogus invoices, ledger unblocking, and recovery handling. Uniform procedure is prescribed for action under Rule 86A in cases involving fake firms and ITC claims based on invoices without actual supply of goods or services. Where verification shows that a person claiming ITC is non-existent, the information regarding persons to whom bogus ITC has been passed on is to be communicated through an Enforcement Alert. After issuance of FORM GST DRC-07 for demand under Sections 73 or 74, the blocked ITC ledger is to be unblocked and the demand adjusted against the available ITC balance through the RITC process, with recovery to follow for any remaining amount.