The indirect tax department in Haryana has issued a circular, asking field officers to block input tax credit on certain conditions drawing tax experts’ flak. Though the reasons cited in the circular issued by the excise and taxation commissioner of Haryana to block the credit may be genuine such as unutilisation of inputs for furtherance of business, an expert said input tax credits are self-certified under the GST regime as of now and should not be interpreted this way. The other reasons for blocking credit given in the circular are bogus, or fake taxpayers, non-functional firms, excess transitional credit and inadmissible credit under the GST law.