Import of goods/service -ITC reversal if payment not made with in 180 days

ITC / Input 220 views 1 replies

Please clarify Import of goods/service -ITC reversal if payment not made to foreign supplier with in 180 days. Applicable or not as per under section 16 of CGST ACT Criteria and contidition 

Replies (1)

No, not applicable.  This provision does not apply to supplies on which GST is payable on a reverse charge basis. 


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