Now the buyer will be liable to pay ITC he has availed on default of supplier. In many cases it is not even possible for buyer to confirm the payment of tax by supplier. Maximum they can do is to check their GSTR 1 and 3B compliances. But even this cant assure payment of tax. The conditions put by this notifications are: 86A. Conditions of use of amount available in electronic credit ledger.-
(1) The Commissioner or an officer authorised by him in this behalf, not below the rank
of an Assistant Commissioner, having reasons to believe that credit of input tax available in
the electronic credit ledger has been fraudulently availed or is ineligible in as much asa) the credit of input tax has been availed on the strength of tax invoices or debit notes
or any other document prescribed under rule 36-
i.issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or
ii.without receipt of goods or services or both; or
b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or
c) the registered person availing the credit of input tax has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or
d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36,
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