Delhi Govt. issues Guidelines for Unblocking of ITC after Expiry of One Year

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  • Last Updated on 23 March, 2022

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guidelines for unblocking of ITC; ITC blocked under Rule 86A; GSTIN; GST SCN; GST ITC; ITC fraud

Circular No. F.3(429)/GST/Policy/2022/1067-1072 Dated March 8th, 2022

The ITC blocked under Rule 86A shall be unblocked after expiry of one year in case no action has been taken by the proper officer. In this regard, the Delhi Government has issued detailed guidelines for unblocking of ITC and steps to be taken to protect the interest of revenue.

In case if GSTIN of taxpayer is active then immediate field visit shall be conducted and SCN must be issued against the ITC wrongly or fraudulently availed. If reply found satisfactory or appropriate then ITC must be unblocked otherwise, the ITC to be unblocked and utilized against demand.

In case, if GSTIN is already cancelled then reason of cancellation should be ascertained. If GSTIN cancelled due to non-existing or non-functioning then SCN to be issued against the ITC wrongly or fraudulently availed and blocked ITC to be unblocked and utilized against demand. If cancelled due to other reasons then ITC to the extent it is wrongly or fraudulently availed shall be unblocked utilized against demand.

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