GST
After the block is lifted
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Facts
Once released under Rule 86A(2), the ledger should show the amount as available. Check before your next return.
Provisions and law
- Rule 86A(2), CGST Rules 2017The officer may allow the debit, fully or partly, once satisfied that the conditions no longer exist
Analysis
Release can be full or partial. Check the ledger head by head, IGST, CGST and SGST, because a release may cover only some heads. Example: ₹3 lakh released out of ₹5 lakh blocked; the ledger should show ₹3 lakh available and ₹2 lakh still blocked. Keep the release order with your records for any later audit.
Conclusion
- Download the ledger after the release date.
- Check each tax head against the release order.
- Use the credit in the next GSTR-3B.
- Write to the officer if the ledger has not updated.
- File the order with your records.
A Savvy can do this for you
Credit ledger blocked under Rule 86A: representation and unblocking
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