https://www.taxtmi.com/article/detailed?id=17465 GST return compliance under Chapter IX of the CGST framework operates as the procedural foundation for self-assessment, tax payment, credit integrity and export liquidity. Alignment between GSTR-1 outward invoices and GSTR-3B tax liability is central to the digital compliance system. Section 16(2)(c) makes actual payment of tax to the Government by the supplier a mandatory precondition to input tax credit; input tax credit is a statutory concession rather than an unconditional right. en-us Fri, 25 Sep 2026 08:17:47 +0530 Fri, 25 Sep 2026 08:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17465 GST return compliance under Chapter IX of the CGST framework operates as the procedural foundation for self-assessment, tax payment, credit integrity and export liquidity. Alignment between GSTR-1 outward invoices and GSTR-3B tax liability is central to the digital compliance system. Section 16(2)(c) makes actual payment of tax to the Government by the supplier a mandatory precondition to input tax credit; input tax credit is a statutory concession rather than an unconditional right. Articles Goods and Services Tax - GST Fri, 25 Sep 2026 08:17:47 +0530 https://www.taxtmi.com/article/detailed?id=17465