Applicability of Rule 86A by State GST Officer for Central Jurisdiction Taxpayer

Applicability of Rule 86A by State GST Officer for Central Jurisdiction Taxpayer https://www.taxtmi.com/forum/issue?id=120711 The authority to block Input Tax Credit under Rule 86A for a taxpayer administratively assigned to Central GST jurisdiction rests with the jurisdictional CGST Officer; a State GST officer lacks jurisdiction to exercise Rule 86A in that circumstance and such action can be challenged on jurisdictional grounds. en-us Mon, 12 Jan 2026 12:59:35 +0530 Tue, 13 Jan 2026 12:47:27 +0530 TaxTMI RSS Generator Applicability of Rule 86A by State GST Officer for Central Jurisdiction Taxpayer https://www.taxtmi.com/forum/issue?id=120711 The authority to block Input Tax Credit under Rule 86A for a taxpayer administratively assigned to Central GST jurisdiction rests with the jurisdictional CGST Officer; a State GST officer lacks jurisdiction to exercise Rule 86A in that circumstance and such action can be challenged on jurisdictional grounds. Discussion-Forum GST Mon, 12 Jan 2026 12:59:35 +0530 https://www.taxtmi.com/forum/issue?id=120711