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ITC denied due to supplier default
  • Adv Govind Bali
  • GST
  • July 2, 2026

ITC Denied Due to Supplier Default | GST Buyer Rights & Legal Remedies

ITC DENIED -Input Tax Credit cannot be denied mechanically to a bona fide buyer merely because the supplier failed to pay GST or failed to reflect invoices in GSTR-1/GSTR-2A, if the buyer has fulfilled statutory conditions such as possession of tax invoice, receipt of goods or services, payment to supplier through banking channels, filing of...

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