Find
Not while the block stands, since Rule 86A stops debit for any liability. You can ask the officer to allow the debit under Rule 86A(2) for that purpose.
GST
Paying a demand from blocked credit
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 86A(1), CGST Rules 2017; Rule 86A(2), CGST Rules 2017
Analysis
Rule 86A(1) disallows debit to discharge any liability under Sec 49. Rule 86A(2) lets the officer allow debit fully or partly once satisfied. Whether an officer will allow debit to pay a demand on the same issue is a matter to request in writing. Example: demand ₹4 lakh, blocked credit ₹6 lakh; ask that ₹4 lakh be released for payment. Keep a cash backup.
Close
- Write to the officer asking for debit to be allowed for the demand.
- Explain the link between the demand and the blocked credit.
- Arrange cash in case the request is refused.
- Pay before the deadline in the order or notice.
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.