What is Form 180

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received Demand notice u/s9(2
) of the CST and noncollection of C form's
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Summary: There is no "Form 180" in GST or VAT. If you have received a demand notice, it is likely referencing the Section 16(2) 180-day payment condition, which requires the reversal of ITC if payment to a supplier is delayed beyond 180 days. You should check the specific section cited in your notice to verify if it pertains to this ITC reversal rule.

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