TaxTMI 
TaxTMI 
I had sold goods to other party and paid GST on portal but the buyer has not paid the amount to seller within 180 days and seller is thinking that amount will not come.
So is there any chance to get my GST back?
Regarding non payment by recepient
22 Apr 2025 
11 Replies 
24948 Views Asked by
GST liability remains final despite buyer default; supplier's recourse is civil recovery and income tax write off.
Where a supplier has paid GST but the buyer defaults post supply and beyond 180 days, the supplier cannot claim a GST refund merely because consideration was unpaid. GST is transaction based; the recipient must reverse claimed Input Tax Credit if payment is not made within 180 days, but that mechanism does not give the supplier a refund. The supplier's remedies are civil recovery, informal portal communication, possible issuance of a credit note only where statutorily permitted, and accounting for the loss as a bad debt for income tax purposes. (AI Summary)
Where a supplier has paid GST but the buyer defaults post supply and beyond 180 days, the supplier cannot claim a GST refund merely because consideration was unpaid. GST is transaction based; the recipient must reverse claimed Input Tax Credit if payment is not made within 180 days, but that mechanism does not give the supplier a refund. The supplier's remedies are civil recovery, informal portal communication, possible issuance of a credit note only where statutorily permitted, and accounting for the loss as a bad debt for income tax purposes. (AI Summary)