https://www.taxtmi.com/forum/issue?id=119226 Whether third-party payments to suppliers on behalf of a registered recipient amount to constructive payments for GST purposes, invoking the 180-day input tax credit reversal under the second proviso to section 16(2). Contributors explain that where invoices are in the recipient's name and payment is recorded in the recipient's books or characterised as amounts the supplier was liable to receive but paid by another, the payment condition is treated as satisfied under section 15(2)(b) and Rule 37(1); absent such treatment, reversal may be required and open to departmental challenge. en-us Wed, 24 Jul 2024 12:44:46 +0530 Thu, 13 Feb 2025 17:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119226 Whether third-party payments to suppliers on behalf of a registered recipient amount to constructive payments for GST purposes, invoking the 180-day input tax credit reversal under the second proviso to section 16(2). Contributors explain that where invoices are in the recipient's name and payment is recorded in the recipient's books or characterised as amounts the supplier was liable to receive but paid by another, the payment condition is treated as satisfied under section 15(2)(b) and Rule 37(1); absent such treatment, reversal may be required and open to departmental challenge. Discussion-Forum GST Wed, 24 Jul 2024 12:44:46 +0530 https://www.taxtmi.com/forum/issue?id=119226