Under VAT and service tax even if seller does not pay tax, upon receipt of invoice credit was available.
Under GST input tax credit can be utilised if seller or supplier of goods or services or both does not make tax payment to government?
Yes, input tax credit can is available only if supplier makes his tax payment and details are uploaded on GST portal.
If supplier does not file return and does not pay tax then buyer cannot avail input tax credit.
This will create huge problem as bonafide transactions will not get input tax credit.
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