https://www.taxtmi.com/circulars?id=57564 Directs jurisdictional officers to use the Department's portal application to block or unblock Input Tax Credit in Electronic Credit Ledgers to protect revenue. Full ledger blocking is required for taxpayers found bogus or non functional; credit must be blocked to the extent of excess transitional claims, amounts not used in business, amounts inadmissible under Section 17(5), and where legal conditions for claiming credit (supplier tax payment, possession of tax invoice, supply status, supplier composition scheme) are not met. en-us Tue, 30 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57564 Directs jurisdictional officers to use the Department's portal application to block or unblock Input Tax Credit in Electronic Credit Ledgers to protect revenue. Full ledger blocking is required for taxpayers found bogus or non functional; credit must be blocked to the extent of excess transitional claims, amounts not used in business, amounts inadmissible under Section 17(5), and where legal conditions for claiming credit (supplier tax payment, possession of tax invoice, supply status, supplier composition scheme) are not met. Circulars GST - States Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57564