https://www.taxtmi.com/article/detailed?id=16424 Rule 86A of the CGST Rules, 2017 permits blocking of Input Tax Credit only to the extent of credit actually available in the Electronic Credit Ledger. Negative blocking, or blocking beyond the existing ledger balance, is impermissible because the power under the Rule is confined to disallowing debit of available credit and cannot extend to future, non-existent, or nil balances. The provision is a drastic temporary protective measure and must be strictly construed according to its plain terms. en-us Fri, 15 May 2026 09:16:32 +0530 Fri, 15 May 2026 09:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16424 Rule 86A of the CGST Rules, 2017 permits blocking of Input Tax Credit only to the extent of credit actually available in the Electronic Credit Ledger. Negative blocking, or blocking beyond the existing ledger balance, is impermissible because the power under the Rule is confined to disallowing debit of available credit and cannot extend to future, non-existent, or nil balances. The provision is a drastic temporary protective measure and must be strictly construed according to its plain terms. Articles Goods and Services Tax - GST Fri, 15 May 2026 09:16:32 +0530 https://www.taxtmi.com/article/detailed?id=16424