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Removal/modification of 180 days condition in case of non-payment of GST by the recipient

July 3, 2019[2019] 107 taxmann.com 48 (Article)
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One of the pillars of the GST regime is free flow of input tax credits in order to remove cascading of taxes. However the provisions of GST law in some instances goes against this basic spirit of the GST law as in some instances impediments in availing of input tax credit has been imposed. One of such impediment in GST law is by way of a provision in regard to reversal of input tax credit if payment is not made to supplier within 180 days.
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