GST not deposited by contractor liability of receiver

Harish Chand Saini (226 Points)

08 April 2018  
Dear sir

We have contract with a firm to repair our company building. He issue an invoice for rs.3 lac basic and gst on it invoice dt 01.09.2018

As per section 75(5) we can't take ITC & book this invoice rs 3 lac + gst in expenses.

Now contractor has not deposited gst till today.

Pl tell our liability