https://www.taxtmi.com/circulars?id=71254 Blocked input tax credit under Rule 86A of the GST Rules, 2017 may be restricted where wrongly or fraudulently availed, but the restriction ceases after one year if no action has been taken. Identified cases involving ITC blocked beyond one year were required to be reviewed by zonal and ward in-charges, with action taken updated in the KPI 18 sheet and a compliance report furnished to the BIU. en-us Fri, 25 Feb 2022 00:00:00 +0530 Thu, 10 Sep 2026 16:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71254 Blocked input tax credit under Rule 86A of the GST Rules, 2017 may be restricted where wrongly or fraudulently availed, but the restriction ceases after one year if no action has been taken. Identified cases involving ITC blocked beyond one year were required to be reviewed by zonal and ward in-charges, with action taken updated in the KPI 18 sheet and a compliance report furnished to the BIU. Circulars GST - States Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71254