non payment of GST from customer

SB

Your query is very vague.

Please add more transaction detail so the forum can help you.

Sukrut

Let us take an example.

1. Goods bought on 1st Jan 2018.  
2. Buyer pays Taxable value and holds GST.
3. Seller will file GSTR 1 by 10th Feb 2018
4. Buyer will be able to view ITC immediately in GSTR 2A
5. Buyer files GSTR 2 and claims ITC setoff by 15th Feb2018
6. Buyer should pay up GST on 15th Feb 2018, as he got ITC.
7. Seller files GSTR 3 and pays Taxes due on 20th Feb 2018 
8. Seller's fund for GST are not blocked till 20th Feb 2018  i.e. 50th day