Applicability of Rule 86A by State GST Officer for Central Jurisdiction Taxpayer

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....pplicability of Rule 86A by State GST Officer for Central Jurisdiction Taxpayer<br> Query (Issue) Started By: - vaibhav agrawal Dated:- 12-1-2026 Last Reply Date:- 13-1-2026 Goods and Services Tax - G....

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....ST<br>Got 2 Replies<br>GST<br>Whether a State GST officer is legally empowered to block Input Tax Credit under Rule 86A in a case where the taxpayer is administratively assigned to Central GST jurisdi....

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....ction? Reply By Sadanand Bulbule: The Reply: No. A State GST Officer has no longer jurisdiction to block ITC under Rule 86A for a taxpayer administratively assigned to Central GST. Such power lies w....

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....ith the jurisdictional&nbsp; CGST Officer. Reply By KASTURI SETHI: The Reply: Can be challenged on the ground of lack of jurisdiction.&nbsp;<br> Discussion Forum - Knowledge Sharing ....