Can Buyer Claim ITC If Supplier Has Not Paid His Tax Under GST

Input tax credit a.k.a. ITC is the tax paid on the purchase of goods or services which can be set off against the tax liability on the sale of goods or services. Under GSTR-1 and GSTR-3B system, the tax credit is claimed by the recipient based on the sales invoices uploaded by the seller/supplier. The provisional credit (without invoice upload) is allowed only to the extent of 10% of ITC… Read More »Can Buyer Claim ITC If Supplier Has Not Paid His Tax Under GST?