Answer

1. F

   Facts

   Under Rule 86A(3), the block ends one year from the date it was imposed. If the portal still shows it blocked, ask the officer to update the ledger.

2. P

   Provisions and law

   • Rule 86A(3), CGST Rules 2017The restriction ceases one year after the date it was imposed
   • CBIC guidelines on Rule 86A, 2 November 2021Block must rest on material evidence, not suspicion; amount not more than the suspect credit; monetary limits for officer ranks; taxpayer may give evidence for review
3. A

   Analysis

   The one-year limit is in the rule itself. The Bombay High Court in NZS Traders (2026) held the block lapses by law even if registration was later cancelled. Example: blocked on 5 September 2025, it should lapse on 5 September 2026. Write citing Rule 86A(3), attach the ledger screenshot, and ask for the credit to be made available.

4. C

   Conclusion

   1. 1Calculate the lapse date from the block date.
   2. 2Download the ledger after the lapse date.
   3. 3Write to the officer citing Rule 86A(3) and asking for the ledger to be updated.
   4. 4Raise a grievance on the portal if not done.
   5. 5Consider a writ if the block continues.

The lapse of the block does not stop a separate demand notice on the same credit.

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