Find
Once released under Rule 86A(2), the ledger should show the amount as available. Check before your next return.
GST
After the block is lifted
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 86A(2), CGST Rules 2017
Analysis
Release can be full or partial. Check the ledger head by head, IGST, CGST and SGST, because a release may cover only some heads. Example: ₹3 lakh released out of ₹5 lakh blocked; the ledger should show ₹3 lakh available and ₹2 lakh still blocked. Keep the release order with your records for any later audit.
Close
- Download the ledger after the release date.
- Check each tax head against the release order.
- Use the credit in the next GSTR-3B.
- Write to the officer if the ledger has not updated.
- File the order with your records.
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