https://www.taxtmi.com/article/detailed?id=17091 Input tax credit under Section 16(2)(c) of the CGST Act is contingent upon actual remittance of tax by the supplier to the Government. The conditions for credit are treated as cumulative and linked to the reversal and re-availment framework and the recipient's burden to establish eligibility. Input tax credit is a statutory concession subject to strict compliance. Where credit is reversed for supplier non-payment, it may be re-availed after the supplier discharges the tax liability. Supplier due diligence, compliance monitoring and contractual indemnities are identified as safeguards. en-us Mon, 03 Aug 2026 08:22:05 +0530 Mon, 03 Aug 2026 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17091 Input tax credit under Section 16(2)(c) of the CGST Act is contingent upon actual remittance of tax by the supplier to the Government. The conditions for credit are treated as cumulative and linked to the reversal and re-availment framework and the recipient's burden to establish eligibility. Input tax credit is a statutory concession subject to strict compliance. Where credit is reversed for supplier non-payment, it may be re-availed after the supplier discharges the tax liability. Supplier due diligence, compliance monitoring and contractual indemnities are identified as safeguards. Articles Goods and Services Tax - GST Mon, 03 Aug 2026 08:22:05 +0530 https://www.taxtmi.com/article/detailed?id=17091