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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Report Unpaid Invoices in FORM GSTR-2 After 180 Days; Interest Accrues on Input Tax Credit Reversal</h1> A registered person who avails input tax credit on inward supplies but fails to pay the supplier within the specified time must report the unpaid amount and corresponding input tax credit in FORM GSTR-2 after 180 days from the invoice date. Supplies without consideration are deemed paid. The input tax credit will be added to the person's output tax liability for the month of reporting, and interest will accrue from the credit availing date until payment. The time limit for reavailing reversed credit does not apply if done in accordance with the Act or rules.
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