Section 16(2)(c), Goods and Services Tax - GST

[Rajesh Kumar]

Dear Expert,

A supplier of service is paying GST through GSTR-3B as half (approx.) of the liability declared in GSTR-1. Therefore, there is mismatch between GSTR-3B and GSTR-1.

Now. As per section 16(2)(c) which stipulates as under:-

c) subject to the provisions of section 41 section 41 or section 43A, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply;

Now, Whether the ITC is not available to the receipients of services ?

At what extent they are required to reverse ITC I.e. half ( proportionate to the unpaid duty liability) or full ITC which was availed ?

Posts / Replies

[Amit Agrawal]

This is repetition of a query. Issue is already discussion under Issue-ID - 118395. Kindly give your views there, so to maintain continuity of discussion and avoid repetition.