Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof

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..... M GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 2 [ , as amended in FORM GSTR-1A if any, ] or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies has not been furnished by such .....

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..... rn in FORM GSTR-3B for the said tax period, the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter. ] *************** NOTES:- 1. Inserted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 2. Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024 - - statute, statutory provisions legislati .....

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