https://www.taxtmi.com/article/detailed?id=16383 Restriction on the electronic credit ledger under Rule 86A of the CGST Rules is a temporary safeguard and cannot continue beyond one year from the date of imposition. Once the statutory period expires, the blocking of Input Tax Credit ceases to operate automatically by operation of law, and the credit is to be treated as unblocked without requiring any further intervention for that limited purpose. The one-year ceiling in Rule 86A(3) is an absolute outer limit on the restriction and is not extended by cancellation of registration or pending departmental action. en-us Sat, 09 May 2026 07:14:27 +0530 Sat, 09 May 2026 07:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16383 Restriction on the electronic credit ledger under Rule 86A of the CGST Rules is a temporary safeguard and cannot continue beyond one year from the date of imposition. Once the statutory period expires, the blocking of Input Tax Credit ceases to operate automatically by operation of law, and the credit is to be treated as unblocked without requiring any further intervention for that limited purpose. The one-year ceiling in Rule 86A(3) is an absolute outer limit on the restriction and is not extended by cancellation of registration or pending departmental action. Articles Goods and Services Tax - GST Sat, 09 May 2026 07:14:27 +0530 https://www.taxtmi.com/article/detailed?id=16383