To implement the facility to block ITC against fake invoices or invoices issued without receipt of goods or services, all the CGST Zones are required to make list of fake credit availers GSTN-wise and block their ITC for the entities located in their jurisdiction. The circular has been issued by the Directorate General of GST Intelligence (HQRS) provides the procedure for GST Authorities to operationalize the scheme of blocking/unblocking of ITC.
Source: taxmann.com
