https://www.taxtmi.com/forum/issue?id=116990 Where a supplier's invoice omits tax, the recipient must pay tax under the reverse charge mechanism and report that payment in the appropriate outward-supplies reporting table so the entry will reflect in auto-populated records; a person who pays tax under reverse charge is treated as a supplier for reporting purposes, and input tax credit depends on meeting the statutory conditions for credit, including tax payment and proper return filings, rather than solely on immediate reflection in purchaser-facing ledgers. en-us Thu, 04 Feb 2021 12:14:24 +0530 Thu, 23 Jan 2025 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116990 Where a supplier's invoice omits tax, the recipient must pay tax under the reverse charge mechanism and report that payment in the appropriate outward-supplies reporting table so the entry will reflect in auto-populated records; a person who pays tax under reverse charge is treated as a supplier for reporting purposes, and input tax credit depends on meeting the statutory conditions for credit, including tax payment and proper return filings, rather than solely on immediate reflection in purchaser-facing ledgers. Discussion-Forum GST Thu, 04 Feb 2021 12:14:24 +0530 https://www.taxtmi.com/forum/issue?id=116990