GST reversal against payment not received

This query is : Resolved 
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A Delhi-based seller sold goods worth 5 lakhs to a Maharashtra buyer in December 2020, including 28% IGST. The buyer has not yet made the payment. The seller is asking if they can issue a credit note to adjust the GST and if this is permissible. Experts advise that a credit note cannot be issued for non-receipt of payment once the supply of goods has occurred, and suggest pursuing payment from the buyer.

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(Querist)
13 July 2020 Respected Experts, I, registered in Delhi, have sold some goods to registered person
at Maharashtra in 13-12-2020 about 5 Lacs included 28% IGST. At present he is not
releasing the payment of above amount.

Can we make Credit note of the above value & adjust GST amount shall adjust in return?

My humble request to all the experts please guide me what to In this scenario?

Kindly regards,

Rakesh Sharma
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Lekhraj sood

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Lekhraj sood (Expert)
13 July 2020 The supply of goods is already done.You cannot issue credit note with GST for non-receipt of payment.Please follow up for payment.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
13 July 2020 Credit note can't be issued and GST adjusted in such a case.
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