https://www.taxtmi.com/circulars?id=65614 Field officers must display identity and carry proper authorization before entering taxpayer premises; tax inspectors are limited to inspections under Rule 25 or participation in search, inspection or audit. Inquiry officers must provide a reasonable opportunity to complainants while discouraging repeated summonses. All communications must carry an online BO web system ID, with specified fallbacks and supervisory exemptions. Blocked input tax credit under Rule 86A must be reviewed by designated officers, unblocked when restrictions no longer apply, and prioritized if blocked for more than one year, consistent with circular guidance and GSTN automation. en-us Thu, 19 May 2022 00:00:00 +0530 Tue, 24 May 2022 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65614 Field officers must display identity and carry proper authorization before entering taxpayer premises; tax inspectors are limited to inspections under Rule 25 or participation in search, inspection or audit. Inquiry officers must provide a reasonable opportunity to complainants while discouraging repeated summonses. All communications must carry an online BO web system ID, with specified fallbacks and supervisory exemptions. Blocked input tax credit under Rule 86A must be reviewed by designated officers, unblocked when restrictions no longer apply, and prioritized if blocked for more than one year, consistent with circular guidance and GSTN automation. Circulars GST - States Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65614