Compliance Pack
Credit ledger blocked under Rule 86A: representation and unblocking
What this means, checked by a CA
Rule 86A lets an officer freeze part of your input tax credit if he believes it came from a fake or unpaid supplier. We find out the amount and reason, check whether the block is lawful, file a representation with proof that your purchases were genuine, and push for unblocking or, if needed, a High Court petition.
₹4,999
As needed, + 18% GST
- Delivered in Representation filed within 5 working days of complete documents
- Due: As soon as the block appears; the block lapses by law one year after it was imposed
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 7 items
Ledger screenshot showing blocked amount
Amount, date, officer name
Names of suppliers behind the block
Maps block to invoices
Invoices, e-way bills, transport proof
Show goods received
Bank payments to those suppliers
Show tax paid to supplier
Stock and production records
Show inputs were used
Ledger balance on block date
Negative blocking check
Any notice or summons receivedOptional
Links to wider investigation
DiscussionWhat we discuss · 5 items
When was the block imposed, and has one year passed?
Lapses by law after a year
Was the blocked amount more than the credit in the ledger at that time?
Negative blocking is unlawful
Did you get any written reasons or a hearing?
Grounds for representation or writ
Which suppliers are named, and can you prove receipt and payment for each?
Decides chance of unblocking
Is an appeal or tax payment due that you planned to pay from credit?
Blocked credit cannot fund pre-deposit
FormsForms we file · 7 items
Download ledger and blocked credit details; note date, amount, officer
Where: https://www.gst.gov.in. Due: Day 1
Check legality
Block date plus one year = lapse date; blocked amount vs ledger balance on block date (excess is negative blocking); officer rank vs amount slab
Where: Internal. Due: Day 2
Write to the officer asking for the recorded reasons and a hearing
Where: Jurisdictional office. Due: Within a week
File representation under Rule 86A(2) with invoice-wise evidence
Where: Jurisdictional office (email and physical copy). Due: As early as possible
Attend hearing; ask for a speaking order if rejected
Where: Jurisdictional office. Due: As fixed
If no decision, negative blocking, or no reasons, consider writ petition through an advocate
Where: High Court. Due: Promptly
After one year, check the ledger shows the credit available again
Where: https://www.gst.gov.in. Due: Lapse date
DeliverablesWhat you get · 3 items
Representation copy with acknowledgement
When: Within 5 working days
Unblocking (full or partial) or speaking order
When: As decided
Lapse date tracker
When: At start
Questions people ask
How long can my credit stay blocked?
No more than one year from the date it was imposed.
Who can block my credit?
The Commissioner or an officer not below Assistant Commissioner, with higher ranks for larger amounts.
Can I get part of it released?
Yes. The officer can allow debit fully or partly on your evidence.
Is there an appeal against Rule 86A?
No separate appeal form; taxpayers make a representation and, if needed, file a writ petition in the High Court.
Can the officer block credit I do not have?
No. High Courts have held negative blocking illegal.
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