https://www.taxtmi.com/circulars?id=69464 Rule 86A permits the Commissioner or an authorised officer, not below Assistant Commissioner, to disallow debit from the electronic credit ledger if there are reasons to believe-based on material evidence-that input tax credit has been fraudulently availed or is ineligible, on grounds such as invoices from non-existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, claimant being non-existent, or lack of valid documents; the restriction must be proportionate, recorded in writing, communicated on the portal, and may be lifted on review. en-us Tue, 23 Nov 2021 00:00:00 +0530 Thu, 19 Mar 2026 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69464 Rule 86A permits the Commissioner or an authorised officer, not below Assistant Commissioner, to disallow debit from the electronic credit ledger if there are reasons to believe-based on material evidence-that input tax credit has been fraudulently availed or is ineligible, on grounds such as invoices from non-existent suppliers, absence of receipt of goods or services, unpaid tax by supplier, claimant being non-existent, or lack of valid documents; the restriction must be proportionate, recorded in writing, communicated on the portal, and may be lifted on review. Circulars GST - States Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69464