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What is condition for Reversal of GST Input

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(Querist)
02 September 2020 please explain
what is condition for reversal of GST Input.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
02 September 2020 1 Ineligible input/ blocked credit.
2 Payment not made to the supplier within 180 days.
3 Supplier not filed GSTR 1 and not appearing in GSTR 2A.

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