https://www.taxtmi.com/article/detailed?id=17379 Input tax credit under section 16(2)(c) of the CGST Act is conditioned on actual remittance of tax to the Government by the supplying person. A purchaser who has paid the tax component to the supplier may consequently be denied credit where the supplier defaults in payment. Purchaser concerns require revenue authorities to focus recovery efforts on defaulting suppliers and to make appropriate enquiries before placing the burden on purchasers. Technology-driven mechanisms for tracking supplier compliance are identified as necessary to reduce disproportionate hardship to genuine purchasers. en-us Thu, 10 Sep 2026 09:27:11 +0530 Thu, 10 Sep 2026 09:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17379 Input tax credit under section 16(2)(c) of the CGST Act is conditioned on actual remittance of tax to the Government by the supplying person. A purchaser who has paid the tax component to the supplier may consequently be denied credit where the supplier defaults in payment. Purchaser concerns require revenue authorities to focus recovery efforts on defaulting suppliers and to make appropriate enquiries before placing the burden on purchasers. Technology-driven mechanisms for tracking supplier compliance are identified as necessary to reduce disproportionate hardship to genuine purchasers. Articles Goods and Services Tax - GST Thu, 10 Sep 2026 09:27:11 +0530 https://www.taxtmi.com/article/detailed?id=17379