https://www.taxtmi.com/notifications?id=139678 A registered person who avails input tax credit on inward supplies (except reverse charge) but fails to pay the supplier the value plus tax within the statutory long stop must pay an amount equal to the ITC availed with interest when filing FORM GSTR 3B for the tax period immediately following expiry of that period; supplies without consideration and valuation additions are deemed paid for this purpose, and re availment of ITC is permitted upon subsequent payment to the supplier. en-us Mon, 16 Jan 2023 00:00:00 +0530 Tue, 17 Jan 2023 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139678 A registered person who avails input tax credit on inward supplies (except reverse charge) but fails to pay the supplier the value plus tax within the statutory long stop must pay an amount equal to the ITC availed with interest when filing FORM GSTR 3B for the tax period immediately following expiry of that period; supplies without consideration and valuation additions are deemed paid for this purpose, and re availment of ITC is permitted upon subsequent payment to the supplier. Notifications GST - States Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139678