https://www.taxtmi.com/acts?id=22304 A return filed without payment of the tax is not a valid return; only a valid return can be used to allow input tax credit (ITC). ITC will not be confirmed unless the supplier has paid the self-assessed tax and the recipient has filed returns, and utilisation of credit is barred until the self-assessed tax liability is discharged. en-us Thu, 22 Sep 2016 16:22:18 +0530 Thu, 22 Sep 2016 16:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22304 A return filed without payment of the tax is not a valid return; only a valid return can be used to allow input tax credit (ITC). ITC will not be confirmed unless the supplier has paid the self-assessed tax and the recipient has filed returns, and utilisation of credit is barred until the self-assessed tax liability is discharged. Act-Rules Bills Thu, 22 Sep 2016 16:22:18 +0530 https://www.taxtmi.com/acts?id=22304