https://www.taxtmi.com/forum/issue?id=117472 The recipient's entitlement to Input Tax Credit depends on the supplier having actually paid the tax; if the supplier has not paid and has not filed GSTR-3B, ITC is not available and any taken credit is liable to be reversed. The supplier's registration may be cancelled for non filing and the supplier must pay outstanding government dues (tax, interest, late fee, penalty), irrespective of appeal timelines, before the compliance position can be remedied. en-us Sat, 04 Sep 2021 12:48:02 +0530 Thu, 23 Jan 2025 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117472 The recipient's entitlement to Input Tax Credit depends on the supplier having actually paid the tax; if the supplier has not paid and has not filed GSTR-3B, ITC is not available and any taken credit is liable to be reversed. The supplier's registration may be cancelled for non filing and the supplier must pay outstanding government dues (tax, interest, late fee, penalty), irrespective of appeal timelines, before the compliance position can be remedied. Discussion-Forum GST Sat, 04 Sep 2021 12:48:02 +0530 https://www.taxtmi.com/forum/issue?id=117472