As per section 16(2) of Central Goods and Services Tax Act, 2017, the essential conditions for availing the input tax credit for GST for the Recipient of services from a Supplier are:
- Tax charged by the Supplier has been actually paid to the Government, either in cash or through utilization of input tax credit admissible in respect of the said supply. (How can we confirm the supplier actually paid the tax or not or just filed GSTR-1 ?)
- Supplier has furnished the return under section 39. (what does this mean ? )
CAclubindia
