https://www.taxtmi.com/article/detailed?id=15745 Denial of input tax credit to purchasers when suppliers do not remit collected GST stems from Section 16(2)(c) while the statutory framework allows ITC restoration once the supplier pays the tax. Administrative resistance and the prospect of retrospective amendments make reliance on reform uncertain. The practical solution proposed is contractual: in B2B transactions, separate the GST component and make its payment conditional on the supplier's inclusion of the transaction in GSTR 3B for the relevant month, thereby shifting compliance risk to suppliers and reducing litigation. en-us Tue, 20 Jan 2026 06:32:27 +0530 Tue, 20 Jan 2026 06:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15745 Denial of input tax credit to purchasers when suppliers do not remit collected GST stems from Section 16(2)(c) while the statutory framework allows ITC restoration once the supplier pays the tax. Administrative resistance and the prospect of retrospective amendments make reliance on reform uncertain. The practical solution proposed is contractual: in B2B transactions, separate the GST component and make its payment conditional on the supplier's inclusion of the transaction in GSTR 3B for the relevant month, thereby shifting compliance risk to suppliers and reducing litigation. Articles Goods and Services Tax - GST Tue, 20 Jan 2026 06:32:27 +0530 https://www.taxtmi.com/article/detailed?id=15745