https://www.taxtmi.com/forum/issue?id=120918 Blocking of input tax credit under Rule 86A is confined to the amount actually available in the Electronic Credit Ledger and cannot exceed the existing balance. Excess blocking requires reconciliation, verification of the blocking order, and rectification to the extent the restriction goes beyond available credit. Cancellation of GST registration is a separate proceeding and should not remain pending indefinitely merely because ITC has been blocked, since cancellation does not affect the taxpayer's underlying liability. en-us Thu, 14 May 2026 13:16:40 +0530 Wed, 20 May 2026 05:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120918 Blocking of input tax credit under Rule 86A is confined to the amount actually available in the Electronic Credit Ledger and cannot exceed the existing balance. Excess blocking requires reconciliation, verification of the blocking order, and rectification to the extent the restriction goes beyond available credit. Cancellation of GST registration is a separate proceeding and should not remain pending indefinitely merely because ITC has been blocked, since cancellation does not affect the taxpayer's underlying liability. Discussion-Forum GST Thu, 14 May 2026 13:16:40 +0530 https://www.taxtmi.com/forum/issue?id=120918