https://www.taxtmi.com/article/detailed?id=12888 The circular issued by the Central Government prescribing guidelines for disallowing debit from the electronic credit ledger is binding on Central GST officers only; its applicability to state tax officers requires express adoption by the State Government. In disputes over blocking of input tax credit and procedural compliance, state GST rules and the jurisdictional competence of state officers govern unless the State formally declares the Central circular applicable. en-us Sat, 31 Aug 2024 10:40:25 +0530 Sat, 31 Aug 2024 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12888 The circular issued by the Central Government prescribing guidelines for disallowing debit from the electronic credit ledger is binding on Central GST officers only; its applicability to state tax officers requires express adoption by the State Government. In disputes over blocking of input tax credit and procedural compliance, state GST rules and the jurisdictional competence of state officers govern unless the State formally declares the Central circular applicable. Articles Goods and Services Tax - GST Sat, 31 Aug 2024 10:40:25 +0530 https://www.taxtmi.com/article/detailed?id=12888