Answer

1. F

   Facts

   You need proof that the purchases were real and the tax was paid to the supplier. Invoice-wise evidence works best.

2. P

   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
   • Sec 16(2), CGST Act 2017ITC needs a tax invoice, receipt of goods or services, tax actually paid by the supplier and the recipient's return
   • 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

   Rule 86A(2) lets the officer release credit once satisfied the conditions no longer exist, and Sec 16(2) lists the conditions for ITC. So match each blocked invoice to proof of receipt and payment. Example: for a ₹2,36,000 invoice from a supplier later found missing, attach the invoice, e-way bill, lorry receipt, gate entry, stock register entry, bank payment and the supplier's GSTR-1 reflection in your GSTR-2B.

4. C

   Conclusion

   1. 1List every invoice in the block with supplier GSTIN, date, value and tax.
   2. 2For each, attach invoice, e-way bill, transport receipt, goods inward record and bank payment proof.
   3. 3Add GSTR-2B extracts showing the invoices.
   4. 4Add supplier KYC you took at onboarding.
   5. 5Submit with a covering letter asking for release under Rule 86A(2).

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