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    <title>Buyer can overcome seller default in payment of GST to Government.</title>
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    <description>Input tax credit under GST is presented as dependent on the supplier remitting the tax relating to the purchaser&#039;s transaction to the Government. Purchasers are advised to adopt contractual payment arrangements that enable timely supplier tax payment and to release the GST component only upon documentary proof of full remittance. Sellers should similarly collect sufficient funds, pay GST promptly, and furnish proof to customers. Larger businesses should implement compliance systems linking GST payments to confirmation of corresponding input tax credit availability.</description>
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