Answer

1. F

   Facts

   Each GSTIN has its own credit ledger, so a block on one does not automatically block another. The other State's GSTIN can be blocked only by its own order with reasons.

2. P

   Provisions and law

   • Rule 86A(1), CGST Rules 2017Officer not below Assistant Commissioner may disallow debit of ITC, for recorded reasons, to pay any liability or claim any refund, where the credit looks fraudulent or ineligible on listed grounds
3. A

   Analysis

   Rule 86A applies to credit in the electronic credit ledger of the registered person, and each GSTIN is a separate registered person for GST. Check the Gujarat ledger for any block. Example: if only Maharashtra bought from the suspect supplier, Gujarat should be unaffected. Stock transfers between the two GSTINs remain taxable supplies as usual.

4. C

   Conclusion

   1. 1Check the credit ledger of each GSTIN.
   2. 2Handle the blocked GSTIN's representation.
   3. 3Keep inter-State stock transfer documents in order.
   4. 4Watch for notices on the other GSTIN.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.