Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof

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Full Text of the Document

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....n FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 ^2[, as amended in FORM GSTR-1A if any,] or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies has not been furnished by su....