Where a recipient fails to pay to the supplier, the amount towards the value of supply along with tax payable thereon within a period of 180 days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest thereon.


However, the recipient shall be entitled to avail credit of input tax on payment of the amount towards the value of supply along with the tax.