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Reversal of input tax credit in case of non-payment of consideration

Rule 2 - Input Tax Credit - Goods and Services Tax - Rule 2 - 2. (1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof the value of such supply along with the tax payable thereon within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply and the amount of input tax credit availed of in FORM GSTR-2 for the month immediately follow .....

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