Gst - Sales Input

Sir

How Gst dept will come to know that purchaser has not claimed input for xyz company ? And same to be refunded back to seller .

If buyer is claiming that he has not availed ITC of your supplies, just raise a Credit Note against that invoice. By this way, you will get back your paid tax and even if the buyer has availed, he will be bound to reverse the same.

(This should be done with proper communications between buyer and seller)

Regards

As buyer did not accept ITC against a particular invoice, then you can pass credit note to reduce your GST liability