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Patyy decline for payment

This query is : Resolved 

11 December 2019 My party is a regular tax payer in haryana. he sold goods to a panipat party to may times buy last year he not paid his last payment what is procedure to take payment under gst law.

12 December 2019 In GST law, there is no provision through which you can claim payment from the buyer, the only provision is in section 16 which provides that in case of non-payment of consideration the buyer is liable to reverse the proportionate amount of ITC he has availed on inward supplies. For recovery of amount, you can initiate civil proceedings.



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