reversal of itc against purchase return over 6 months



Sales tax officer asked me that where is the circular or any provisions where it is written that itc can't be reversed for purchase returned over 6month from purchase date?
 
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GST Consultant

There is no circular. You have to reverse along with interest if payment not made within 180 days
 
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it is for if the payment is not made for the Supply within 180 days ,then the ITC claimed need to be added to the output tax liability along with the interest as per proviso to section 16 of the CGST Act,2017
 
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