https://www.taxtmi.com/highlights?id=96467 Liability to pay GST rests on the supplier under the Act of 2017 and Rules of 2017, and the supplier must issue a tax invoice within thirty days, failure of which attracts penalty and does not shift payment obligation to the recipient; consequence: supplier liable for penalty for non-issuance. Interest on unpaid tax accrues against the person liable to pay and cannot be validly transferred to the recipient; consequence: interest liability remains with the supplier and amounts wrongly recovered from recipients must be refunded, leading to directed refund of the recovered interest. en-us Fri, 30 Jan 2026 09:54:18 +0530 Fri, 30 Jan 2026 09:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96467 Liability to pay GST rests on the supplier under the Act of 2017 and Rules of 2017, and the supplier must issue a tax invoice within thirty days, failure of which attracts penalty and does not shift payment obligation to the recipient; consequence: supplier liable for penalty for non-issuance. Interest on unpaid tax accrues against the person liable to pay and cannot be validly transferred to the recipient; consequence: interest liability remains with the supplier and amounts wrongly recovered from recipients must be refunded, leading to directed refund of the recovered interest. Highlights GST Fri, 30 Jan 2026 09:54:18 +0530 https://www.taxtmi.com/highlights?id=96467