Unpaid GST of one month adjusting against ITC of another month.

Mohan Kale (373 Points)

14 November 2020  
If a registered person fails to pay GST on any bill in GSTR-3B and does not report in GSTR-1 also for some reasons then can he adjust such output tax against ITC of the month in which he has enough ITC or whether he should pay such output tax in cash?