Can GST Department Block ITC or Ask Buyer to Pay GST if Seller Fails to File his GST Return?
37.8 هزار بار بازدید -
3 سال پیش
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Would Purchaser be liable for
Would Purchaser be liable for GST payment to the Government, if the same has not been paid by the supplier.
As per the section 16(2)(C) of the Act, the recipient of goods and services can avail Input Tax credit only if supplier has deposited the tax to the Government.
So, issue is whether credit can be denied in the hands of the buyer of goods and services for the non-payment of taxes by the supplier, even if the same amount of tax already been collected from the buyer?
As per the above section, the government allowed the purchasers to avail input tax credit, provided he should be ensuring that the said payment has been deposited to the Government by the Supplier.
Practically, this seems impossible, as it is difficult for any human being to have a full control over the supplier or to watch him on everyday basis to avail input tax credit. There are many case laws in this respect
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3 سال پیش
در تاریخ 1400/06/29 منتشر شده
است.
37,859
بـار بازدید شده