Reversal of ITC on unpaid Invoices

Sunil Gaikwad (Business)     17 February 2021

Hello Experts

On very rare occasions, our GST invoice is not paid by the client for many days. By that time, we have already paid GST in advance & filed all returns (monthly GSTR 3B & qtrly GSTR 1). It is also possible that the client has availed ITC. However, the client doesn't appear to be in a mood to clear payments despite all our reminders & efforts.

Is there a provision in GST to reverse such ITC & get a refund from GST.

Thanks in advance for your valuable inputs

Regards

SUNIL