https://www.taxtmi.com/forum/issue?id=118752 Dispute concerns availability of input tax credit where the supplier's registration was cancelled and the supplier failed to file required returns. The operative issue is whether a recipient can retain ITC taken after invoices were uploaded when the supplier did not file GSTR-3B and did not deposit tax, engaging the condition in Section 16(2)(c) and triggering reversal and recredit procedures alongside return reconciliation and recovery obligations. en-us Thu, 14 Sep 2023 16:47:57 +0530 Thu, 23 Jan 2025 14:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118752 Dispute concerns availability of input tax credit where the supplier's registration was cancelled and the supplier failed to file required returns. The operative issue is whether a recipient can retain ITC taken after invoices were uploaded when the supplier did not file GSTR-3B and did not deposit tax, engaging the condition in Section 16(2)(c) and triggering reversal and recredit procedures alongside return reconciliation and recovery obligations. Discussion-Forum GST Thu, 14 Sep 2023 16:47:57 +0530 https://www.taxtmi.com/forum/issue?id=118752