Answer

1. F

   Facts

   The electronic credit ledger shows the blocked credit with the date and amount. The officer's details are also shown in the blocked credit view.

2. P

   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
3. A

   Analysis

   Rule 86A blocks are applied directly to the electronic credit ledger. The kit notes the exact portal screen should be confirmed live, but the path is through Services, Ledgers. These details matter: the date fixes the one-year lapse under Rule 86A(3), and the amount tells you which officer rank had the power under the CBIC guidelines. Example: a block above ₹1 crore needs an Additional or Joint Commissioner.

4. C

   Conclusion

   1. 1Login and go to Services, Ledgers, Electronic Credit Ledger.
   2. 2Open the blocked credit or negative balance view and download it.
   3. 3Record the officer's name, designation and office.
   4. 4Save a screenshot with the date for your file.

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