Input Tax Credit (ITC) – Section 16 & Rule 37

Jun 10, 2026 5:17 AM

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Mr. Raj, a registered trader in Rajasthan, purchased goods worth ₹1,00,000 plus GST of ₹18,000 from a registered supplier on 10 April 2026. He received the goods and the tax invoice on the same day. The supplier reported the invoice correctly in GST returns. However, Mr. Raj failed to pay the supplier within 180 days from the invoice date. What will be the GST implication for Mr. Raj regarding Input Tax Credit (ITC)?

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Mr. Raj, a registered trader in Rajasthan, purchased goods worth ₹1,00,000 plus GST of ₹18,000 from a registered supplier on 10 April 2026. He received the goods and the tax invoice on the same day. The supplier reported the invoice correctly in GST returns. However, Mr. Raj fail

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