ICAI’s Second Edition of Handbook on Blocked Credit under GST

The Institute of Chartered Accountants of India (ICAI) has brought the latest edition of its publication, Handbook on Blocked Credit under GST, to help tax professionals and taxpayers navigate ITC restrictions. This handbook gives a clear and structured explanation of the blocked credits under GST, along with other legal provisions under which Input Tax Credit (ITC) is restricted or blocked. The book highlights the situations where ITC cannot be availed.

The blocked credit under GST is the ITC that a taxpayer cannot claim on some purchases of goods or services. The provisions for blocked credits or ineligible ITC are covered under Section 17(5) of the CGST Act. This section restricts ITC to genuine business-related expenses and prevents its misuse for personal activities.

The Handbook on Blocked Credit under GST is released by the GST & Indirect Taxes Committee of ICAI and is updated till November 10, 2025. This latest edition includes the recent amendments, notifications, and judicial pronouncements.

The book serves as an important resource for the Chartered Accountants, Tax professionals, and other stakeholders in understanding the concept of blocked credits and how to apply it.

Refer to the following PDF to access the Handbook on Blocked Credit under GST