GST
Already reversed ITC but still blocked
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
If you have reversed the credit, blocking the same amount again hits you twice. Show the reversal and ask for release.
Provisions and law
- Rule 86A(2), CGST Rules 2017Debit may be allowed again, fully or partly, once the officer is satisfied
- CBIC guidelines on Rule 86A, 2 November 2021Blocking needs material evidence and is not to be done mechanically or on mere suspicion
Analysis
Rule 86A(2) allows release once the reason no longer exists, and a reversal removes the doubtful credit. Example: you reversed ₹2 lakh in GSTR-3B Table 4B for March 2026, and in May an officer blocked ₹2 lakh for the same supplier. Send the GSTR-3B extract and ledger entries, and ask for release.
Conclusion
- Pull the GSTR-3B showing the reversal.
- Show the ledger entry for the reversal.
- Link it to the suspect supplier's invoices.
- Ask for release of the blocked amount.
A Savvy can do this for you
ITC blocked
Quote
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.