Dealer B (Registered) purchased goods from Registered Dealer A, both are registered under Gst but Dealer C pay amount of goods through electronic mode on behalf of Dealer B, can Dealer B take itc or not, Condition 1 - then Dealer B will pay to Dealer C within 180 days. condition 2- Dealer B will pay to Dealer C after 180 days.
05 October 2024
Dealer B can take ITC as amount paid for the purchase. Payment between B and C will not affect ITC claim as A is paid for the supply within due date.