GST
Recipient found non-existent at address
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Facts
Rule 86A also allows a block where the registered person, that is you, is found non-existent or not working from the declared place. Prove your actual business at the address and correct any address mismatch.
Provisions and law
- Rule 86A(1), CGST Rules 2017Commissioner or authorised officer, not below Assistant Commissioner, may disallow debit of ITC for recorded reasons where the supplier or recipient is non-existent, goods were not received, tax was not paid or there is no valid document
- Rule 19(1), CGST Rules 2017Changes in place of business must be filed in REG-14 within 15 days
Analysis
If you moved and did not amend the registration, the officer may find no one at the old address. Show proof of business at the declared place: rent agreement, utility bills, staff, stock and photos. If you moved, file REG-14 at once. Example: the shop moved two streets away in March without an amendment; file now and show the new premises to the officer.
Conclusion
- Find out the date and finding of the officer's visit.
- Gather proof that you operate from the declared address.
- If you moved, file REG-14 for the new address.
- Ask for a re-verification visit.
- Request release of the credit.
A Savvy can do this for you
Credit ledger blocked under Rule 86A: representation and unblocking
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