https://www.taxtmi.com/forum/issue?id=115473 The supplier (facilitator) bears the primary obligation to remit GST collected; recipient liability arises only if the supply falls under the Reverse Charge Mechanism. Payment of invoices including GST by the recipient does not shift the remittance duty. However, for entitlement to Input Tax Credit, the tax must actually have been paid to the government; failure by the supplier to deposit tax can lead to denial of ITC, recovery with interest and penalty, and places the evidentiary burden on the recipient to demonstrate payment. en-us Mon, 30 Sep 2019 16:50:33 +0530 Thu, 23 Jan 2025 15:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115473 The supplier (facilitator) bears the primary obligation to remit GST collected; recipient liability arises only if the supply falls under the Reverse Charge Mechanism. Payment of invoices including GST by the recipient does not shift the remittance duty. However, for entitlement to Input Tax Credit, the tax must actually have been paid to the government; failure by the supplier to deposit tax can lead to denial of ITC, recovery with interest and penalty, and places the evidentiary burden on the recipient to demonstrate payment. Discussion-Forum GST Mon, 30 Sep 2019 16:50:33 +0530 https://www.taxtmi.com/forum/issue?id=115473