GST ITC BLOCKING BY DEPT..

ITC / Input 450 views 1 replies
Dear team

DEPT., TEMPORARY BLOCKING THE MY ITC CREDIT WITHOUT INTIMATION..

PL SUGGEST FOR SOLVE THE ISSUE
Replies (1)
As per Notification 75/2019 CT , new rule 86A has been inserted which Grant powers to a Commissioner to decide or vary the conditions for use of ITC available in the electronic credit register. As per the amendment, a Commissioner may not allow debiting of the amount in the electronic credit register for the discharge of tax liabilities or claim of a refund of any unutilized amounts in the tax register if he has reasons to believe, that such tax credit is:
Availed fraudulently based on invoices from a non-existing person or from a person not conducting any business from any place for which registration has been obtained.
Availed without receipt of goods or services.
Availed on the strength of tax invoices etc., the tax charged in respect of which has not been paid to the Government.

So dept can block your ITC , you need to contact to your Tax officer in this regard


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