The CGST officials are required to take the safe way due to the frauds undertaken in availing the ITC through the business entities said by the GST officials. In the CII conducted webinar there are various reasons to block the input tax credit (ITC) 
A complete guide for understanding the basics of input tax credit and it calculation with detailed examples under GST (Goods and Services Tax) India via board said, Deputy commissioner north CGST Naveen Rana.
“Blocking of ITC is done after substantial verification. The amount of fraud happening in GST is crucial for the department to take a cautious approach”
He states that the suppliers for the inputs seem to be nonexistent for numerous cases.
“Upon physical verification by the GST department, if suppliers are found to be non-existent, then ITC will be blocked. Then the option left with the department is to initiate action against those claiming ITC”
Rana specified that the other cause for the officials hindered the income tax credit is that suppliers usually seem to not furnish the GST return within the due date 
View the due dates of GST return filing forms of GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 9, GSTR 9C, etc. The dates are according to the Indian Govt announcement.
As per the department, several parties or business corporates must go to the high court says that they are not liable if the suppliers find offence in their services. The parties who face issues must address the development officials to determine the perfect cause for the income tax credit which can be blocked, Rana said.
“If the department finds the reason furnished by the parties are found to be satisfactory, then ITC is unblocked. However, it is automatically unblocked after a period of one year”
It is mandatory to run the business in the GST administration said, Rana.
