https://www.taxtmi.com/forum/issue?id=120985 GST treatment of hotel lodging service tax liability where input tax credit is claimed against supplies taxable at 5% without eligible credit accumulation. The discussion addresses whether credit taken on such transactions is ineligible input tax credit, whether it must be reversed through the cash ledger with interest and penalty, and whether the output tax already set off against such credit can be demanded again in cash. The competing views note that eligible ITC may be used to pay output tax, but if the credit was wrongly availed, it must be reversed. en-us Tue, 30 Jun 2026 11:37:05 +0530 Thu, 02 Jul 2026 19:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120985 GST treatment of hotel lodging service tax liability where input tax credit is claimed against supplies taxable at 5% without eligible credit accumulation. The discussion addresses whether credit taken on such transactions is ineligible input tax credit, whether it must be reversed through the cash ledger with interest and penalty, and whether the output tax already set off against such credit can be demanded again in cash. The competing views note that eligible ITC may be used to pay output tax, but if the credit was wrongly availed, it must be reversed. Discussion-Forum GST Tue, 30 Jun 2026 11:37:05 +0530 https://www.taxtmi.com/forum/issue?id=120985