Input Tax Credit Reversal Exemption for Recipient Payments on Supplier's Behalf Clarified in GST Section 37 Amendment.

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....Reversal of input tax credit (ITC) in the case of non-payment of consideration - The amount which has been paid by the recipient on behalf of the supplier [in accordance with section 15(2)(b)] shall not be considered for reversal of ITC u/s 37 - GST Rule as amended.....