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I can see some amount/ entire amount available in my Electronic Credit Ledger as blocked. Who has blocked it and Why?

QuestionsCategory: GSTI can see some amount/ entire amount available in my Electronic Credit Ledger as blocked. Who has blocked it and Why?
TANI AGARWAL Staff asked 8 months ago

 I can see some amount/ entire amount available in my Electronic Credit Ledger as blocked. Who has blocked it and Why?

1 Answers
RyanJain Staff answered 8 months ago

To avoid misuse of the ITC credit availed, your Jurisdictional Tax Officer has blocked the ITC available in your Electronic Credit Ledger at his discretion.
Your Jurisdictional Officer at his discretion may block only CGST, SGST, IGST & Cess balance partly or fully.
After scrutiny of the GST TRAN-1 and GST TRAN-2 or any other return or statement through which credit has been claimed, the Jurisdictional Officer may unblock the ITC.