Section 16(2)(c)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection 16(2)(c)<br> Query (Issue) Started By: - Rajesh Kumar Dated:- 26-2-2023 Last Reply Date:- 26-2-2023 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>Dear Expert, A supplier of service is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....paying GST through GSTR-3B as half (approx.) of the liability declared in GSTR-1. Therefore, there is mismatch between GSTR-3B and GSTR-1. Now. As per section 16(2)(c) which stipulates as under:- c)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... subject to the provisions of section 41 section 41 or section 43A, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax credit admissible in respect of the said supply; Now, Whether the ITC is not available to the receipients of services ? At what extent they are required to reverse ITC I.e. half ( proportionate t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the unpaid duty liability) or full ITC which was availed ? Reply By Amit Agrawal: The Reply: This is repetition of a query. Issue is already discussion under Issue-ID - 118395. Kindly give your vi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ews there, so to maintain continuity of discussion and avoid repetition.<br> Discussion Forum - Knowledge Sharing ....