How to reply to notices of reversal of ITC when supplier has defaulted in payment of Output Tax Liability

Ishan , Last updated: 28 May 2022  
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Introduction One of the burning issues which is often litigated in the GST since its inception and implementation in the year 2017 is the reversal of Input Tax Credit by the recipient due to non-payment of output tax liability by the supplier. As per Section 16(2)(c) of the CGST Act, one of th

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Attached File : 2873893_47215_article_on_reply_to_scn_of_reversal_of_itc.pdf
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Ishan
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