GST: Delhi Govt. issues Guidelines on Unblocking of ITC on expiry of One Year from the date of Blocking [Read Circular]

GST - Delhi Government Guidelines - Unblocking of ITC - ITC - expiry of One Year - date of Blocking - Blocking - Taxscan

The Delhi Government has issued the Guidelines on Unblocking of ITC under GST on expiry of One Year from the date of Blocking. Rule 86A of the GST Rules, 2017 empowers the officers to block the Input Tax Credit (ITC) availed by the taxpayers wrongly or fraudulently. Sub-rule (3) of the said Rule stipulates that…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader