{"id":120922,"date":"2024-03-14T16:02:42","date_gmt":"2024-03-14T10:32:42","guid":{"rendered":"https:\/\/legalwindow.in\/?p=120922"},"modified":"2024-03-19T10:02:25","modified_gmt":"2024-03-19T04:32:25","slug":"unpaid-invoices-under-gst","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/","title":{"rendered":"Unpaid Invoices Under GST"},"content":{"rendered":"<p><a href=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Unpaid-Invoices-Under-GST-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-120950 size-full\" title=\"Unpaid Invoices Under GST\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Unpaid-Invoices-Under-GST-1.png\" alt=\"Unpaid Invoices Under GST\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Unpaid-Invoices-Under-GST-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Unpaid-Invoices-Under-GST-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Unpaid-Invoices-Under-GST-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Unpaid-Invoices-Under-GST-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Ever bought something and well, forgotten to pay for it? It happens to the best of us! But when it comes to taxes in the world of business it becomes a bit tricky. This article breaks down the impact of non-payment on two key taxes: <\/span><span style=\"font-weight: 400;\">Goods and Unpaid Invoices Under GST.<\/span><span style=\"font-weight: 400;\">\u00a0To Avoid unexpected tax surprises you can refer to this article and get to know the important aspects related to unpaid payments.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><i><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#treatment\">Treatment from a Goods and Service Tax Perspective<\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#how\">How to claim Input Tax Credit?<\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#rule\">Rule 37 of the CGST Act 2017<\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#amendment\">Amendment in Subrule (1) of Rule 37<\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#perspectives\">Treatment from Income Tax Perspectives<\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#takeaway\">Takeaway<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"treatment\"><b>Treatment from a Goods and Service Tax Perspective<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">First of all, under Section 16(2) of the <\/span><span style=\"font-weight: 400;\">CGST\u00a0 Act 2017<\/span><span style=\"font-weight: 400;\">, The <\/span><span style=\"font-weight: 400;\">input tax credit<\/span><span style=\"font-weight: 400;\"> can be claimed by a registered person for goods or services received from suppliers.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Furthermore, as per the second provision of Section 16, payment for goods and\/or services as well as the tax component must be made within 180 days from the invoice date to be eligible for input tax credit, <\/span><b>if payment is not received within 180 days under GST<\/b><span style=\"font-weight: 400;\"> there will be consequences.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It should be noted that this provision does not apply to reverse delimitation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It follows that the main purpose of the laws is to emphasize both taxation and compensation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the collection of taxes were the only priority, the above section would not also provide for the payment of supply.<\/span><\/li>\n<\/ul>\n<h2 id=\"how\"><b>How to claim Input Tax Credit?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Hold onto your tax breaks! Under India&#8217;s GST, businesses can claim &#8220;tax benefits&#8221; (<a href=\"https:\/\/legalwindow.in\/input-tax-credit-under-gst\/\" target=\"_blank\" rel=\"noopener\">input tax credit<\/a>) on purchases, but there&#8217;s a catch:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Rule 37<\/b><span style=\"font-weight: 400;\">: Pay your bills within 180 days or lose the benefit. This ensures timely payments and keeps money flowing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Rule 37A<\/b><span style=\"font-weight: 400;\">: Even if you pay on time, you lose the benefit if your supplier doesn&#8217;t pay their Unpaid Invoices Under GST share. This encourages responsible business partnerships. Cash flow is king! Pay promptly and avoid trouble to keep those tax breaks and stay healthy. <\/span><span style=\"font-weight: 400;\">Therefore, it can be concluded that one of the prerequisites for enjoying input tax incentives is that payment for the supply has been made and the government has received its share of the tax. The reason for including such clauses can also be seen as due to full compliance and discouragement of doing business with non-compliant suppliers.<\/span><\/li>\n<\/ul>\n<h2 id=\"rule\"><b>Rule 37 of the CGST Act 2017<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Rule 37(1) of the erstwhile CGST Rules states that &#8220;A registered person who has claimed an input tax credit for the inward supply of goods and\/or services but has not paid the amount of such supply to the supplier then ITC will get reversed. The taxpayer shall, within the time limit mentioned in the second proviso to sub-section (2) of Section 16, together with the tax payable, and the details of the supply, Notify the purchase tax credit amount according to the amount and invoice amount.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Used to get tax breaks in input tax credit even if you paid suppliers late? Not anymore! Now, pay within 180 days or lose the break and pay interest. This applies to all purchases, except those with special tax rules. It encourages timely payments and ensures the government gets its taxes. <\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Pay on time to avoid losing money and stay compliant!<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">However, the Rule was amended on December 26, 2022, and will be in effect from October 1, 2022. But the amendment happened and it states that the supplier fails to pay the due amount along with the specified time limit, and the registered person has taken ITC on those Inward Supplies, they must pay back the input tax credit availed for that supply along with interest when filing their GSTR-3B return for the following tax period after 180 days from the invoice date.<\/span><\/p>\n<h2 id=\"amendment\"><b>Amendment in Subrule (1) of Rule 37<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Additionally, it is important to consider referencing, which states that purchasers who are registered Unpaid Invoices under GST must cancel their claims for input tax credits if the supplier fails to pay their taxes on time and report them in their GSTR-3B form. Based on the explanation provided for the rule, Rule 37A of the GST will not be applicable unless certain conditions are fulfilled.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The buyer has claimed input tax credit on the invoice based on the information provided in GSTR-2B.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax has not been paid by the supplier for the invoice\/debit note.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The supplier did not provide the GSTR-3B form along with the necessary debit note or invoice.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Regarding the timeline, if the supplier has submitted GSTR-3B on or before September 30, 2023, there is no need for reversal. Nevertheless, the regulation also offers relief to purchasers who were unable to obtain input tax credits because the supplier did not adhere to the rules. The input tax credit can still be claimed after the specified time limit if the supplier meets the requirements.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The GSTR-3B for a specific period must be filed after September 30 of the year following the end of the Financial Year.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Instances of invoices or debit notes that were not included in the <\/span><span style=\"font-weight: 400;\">GSTR-3B<\/span><span style=\"font-weight: 400;\"> filed after September 30th of the year following the Financial Year<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxes are paid for the invoice or debit note after the 30th of September in the year following the Financial Year.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">So as conclusion, we can see that there are two separate conditions and two different rules. There are situations when buyer paid the consideration, but the seller is not complying.<\/span><\/p>\n<h2 id=\"perspectives\"><b>Treatment from Income Tax Perspectives<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The Income Tax takes the seller&#8217;s perspective unlike GST which focuses on the buyer\u2019s perspective, the <a href=\"https:\/\/en.wikipedia.org\/wiki\/The_Income-tax_Act,_1961\" target=\"_blank\" rel=\"noopener\">Income Tax Act<\/a> takes the seller&#8217;s side when it comes to bad debts. If you incurred a loss due to unpaid bills (bad debt), you can deduct it from your taxable income (Section 36). However, there are a few conditions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Officially write off the debt: You must declare the debt as uncollectible in your financial records for the previous year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Previously earned income: The debt must have been part of your income in a prior year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No need to prove doubt: Thanks to a 1987 law change, you no longer need to demonstrate you didn&#8217;t expect to get paid back.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remember, further details and clarifications might be available in official circulars like the CBDT Circular No. 551, dated 23-01-1999.<\/span><\/li>\n<\/ul>\n<h2 id=\"takeaway\"><b>Takeaway<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In our exploration of the effects of <\/span><b>non-payment<\/b><span style=\"font-weight: 400;\"> of consideration under both Goods and Services Tax (GST) and Income Tax, it becomes evident that Income Tax, with its established framework, offers clearer guidelines compared to the evolving nature of Unpaid Invoices Under GST. While Income Tax laws provide precise treatment for such scenarios, GST regulations are still evolving. However, both tax regimes now offer concise provisions regarding non-payment of consideration.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ever bought something and well, forgotten to pay for it? It happens to the best of us! But when it comes to taxes in the world of business&hellip;<\/p>\n","protected":false},"author":4,"featured_media":120951,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-120922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Unpaid Invoices Under GST<\/title>\n<meta name=\"description\" content=\"Unpaid Invoices Under GST: It happens to the best of us! But when it comes to taxes in the world of business it becomes a bit tricky.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Unpaid Invoices Under GST\" \/>\n<meta property=\"og:description\" content=\"Unpaid Invoices Under GST: It happens to the best of us! But when it comes to taxes in the world of business it becomes a bit tricky.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/\" \/>\n<meta property=\"og:site_name\" content=\"Legal Window\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/legalwindow.in\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-14T10:32:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-19T04:32:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Unpaid-Invoices-Under-GST-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CS Garima Kothari (B.COM, MBA)\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CS Garima Kothari (B.COM, MBA)\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/\"},\"author\":{\"name\":\"CS Garima Kothari (B.COM, MBA)\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#\\\/schema\\\/person\\\/a7d792fb3d624b37c80fc19d03e265e4\"},\"headline\":\"Unpaid Invoices Under GST\",\"datePublished\":\"2024-03-14T10:32:42+00:00\",\"dateModified\":\"2024-03-19T04:32:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/\"},\"wordCount\":1118,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/Unpaid-Invoices-Under-GST.png\",\"articleSection\":[\"GST\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/\",\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/\",\"name\":\"Unpaid Invoices Under GST\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/Unpaid-Invoices-Under-GST.png\",\"datePublished\":\"2024-03-14T10:32:42+00:00\",\"dateModified\":\"2024-03-19T04:32:25+00:00\",\"description\":\"Unpaid Invoices Under GST: It happens to the best of us! But when it comes to taxes in the world of business it becomes a bit tricky.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/Unpaid-Invoices-Under-GST.png\",\"contentUrl\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/Unpaid-Invoices-Under-GST.png\",\"width\":1080,\"height\":1080,\"caption\":\"Unpaid Invoices Under GST\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/unpaid-invoices-under-gst\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Unpaid Invoices Under GST\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/\",\"name\":\"Legal Window\",\"description\":\"Legal Solution Provider\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#organization\",\"name\":\"LegalWindow\",\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/LW-Logo-2.png\",\"contentUrl\":\"https:\\\/\\\/legalwindow.in\\\/blog\\\/wp-content\\\/uploads\\\/LW-Logo-2.png\",\"width\":1245,\"height\":357,\"caption\":\"LegalWindow\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/legalwindow.in\\\/\",\"https:\\\/\\\/www.instagram.com\\\/legalwindow.in\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/legal-window\\\/\",\"https:\\\/\\\/in.pinterest.com\\\/legalwindow\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCFtHKxaXtK4WjOe9UytbX9A\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#\\\/schema\\\/person\\\/a7d792fb3d624b37c80fc19d03e265e4\",\"name\":\"CS Garima Kothari (B.COM, MBA)\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g\",\"caption\":\"CS Garima Kothari (B.COM, MBA)\"},\"description\":\"Company Secretary and diligent learner deeply immersed in the world of corporate law, compliance, and governance with a focus on developing a robust foundation in legal principles and corporate practices. Passionate about exploring the intricacies of company law, regulatory compliance, and corporate governance.\",\"sameAs\":[\"https:\\\/\\\/legalwindow.in\"],\"url\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/author\\\/capulkitgoyal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Unpaid Invoices Under GST","description":"Unpaid Invoices Under GST: It happens to the best of us! But when it comes to taxes in the world of business it becomes a bit tricky.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/","og_locale":"en_US","og_type":"article","og_title":"Unpaid Invoices Under GST","og_description":"Unpaid Invoices Under GST: It happens to the best of us! But when it comes to taxes in the world of business it becomes a bit tricky.","og_url":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/","og_site_name":"Legal Window","article_publisher":"https:\/\/www.facebook.com\/legalwindow.in\/","article_published_time":"2024-03-14T10:32:42+00:00","article_modified_time":"2024-03-19T04:32:25+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Unpaid-Invoices-Under-GST-1.png","type":"image\/png"}],"author":"CS Garima Kothari (B.COM, MBA)","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CS Garima Kothari (B.COM, MBA)","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/#article","isPartOf":{"@id":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/"},"author":{"name":"CS Garima Kothari (B.COM, MBA)","@id":"https:\/\/www.legalwindow.in\/blog\/#\/schema\/person\/a7d792fb3d624b37c80fc19d03e265e4"},"headline":"Unpaid Invoices Under GST","datePublished":"2024-03-14T10:32:42+00:00","dateModified":"2024-03-19T04:32:25+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/"},"wordCount":1118,"publisher":{"@id":"https:\/\/www.legalwindow.in\/blog\/#organization"},"image":{"@id":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Unpaid-Invoices-Under-GST.png","articleSection":["GST"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/","url":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/","name":"Unpaid Invoices Under GST","isPartOf":{"@id":"https:\/\/www.legalwindow.in\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/#primaryimage"},"image":{"@id":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Unpaid-Invoices-Under-GST.png","datePublished":"2024-03-14T10:32:42+00:00","dateModified":"2024-03-19T04:32:25+00:00","description":"Unpaid Invoices Under GST: It happens to the best of us! But when it comes to taxes in the world of business it becomes a bit tricky.","breadcrumb":{"@id":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/#primaryimage","url":"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Unpaid-Invoices-Under-GST.png","contentUrl":"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Unpaid-Invoices-Under-GST.png","width":1080,"height":1080,"caption":"Unpaid Invoices Under GST"},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalwindow.in\/blog\/unpaid-invoices-under-gst\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalwindow.in\/blog\/"},{"@type":"ListItem","position":2,"name":"Unpaid Invoices Under GST"}]},{"@type":"WebSite","@id":"https:\/\/www.legalwindow.in\/blog\/#website","url":"https:\/\/www.legalwindow.in\/blog\/","name":"Legal Window","description":"Legal Solution Provider","publisher":{"@id":"https:\/\/www.legalwindow.in\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalwindow.in\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalwindow.in\/blog\/#organization","name":"LegalWindow","url":"https:\/\/www.legalwindow.in\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalwindow.in\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/legalwindow.in\/blog\/wp-content\/uploads\/LW-Logo-2.png","contentUrl":"https:\/\/legalwindow.in\/blog\/wp-content\/uploads\/LW-Logo-2.png","width":1245,"height":357,"caption":"LegalWindow"},"image":{"@id":"https:\/\/www.legalwindow.in\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/legalwindow.in\/","https:\/\/www.instagram.com\/legalwindow.in\/","https:\/\/www.linkedin.com\/company\/legal-window\/","https:\/\/in.pinterest.com\/legalwindow\/","https:\/\/www.youtube.com\/channel\/UCFtHKxaXtK4WjOe9UytbX9A"]},{"@type":"Person","@id":"https:\/\/www.legalwindow.in\/blog\/#\/schema\/person\/a7d792fb3d624b37c80fc19d03e265e4","name":"CS Garima Kothari (B.COM, MBA)","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8ccdb3bf3b37225ebe071d711de1b7d46784a1394377d0eee0b130d81bd2d180?s=96&d=mm&r=g","caption":"CS Garima Kothari (B.COM, MBA)"},"description":"Company Secretary and diligent learner deeply immersed in the world of corporate law, compliance, and governance with a focus on developing a robust foundation in legal principles and corporate practices. Passionate about exploring the intricacies of company law, regulatory compliance, and corporate governance.","sameAs":["https:\/\/legalwindow.in"],"url":"https:\/\/www.legalwindow.in\/blog\/author\/capulkitgoyal\/"}]}},"_links":{"self":[{"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/posts\/120922","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/comments?post=120922"}],"version-history":[{"count":7,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/posts\/120922\/revisions"}],"predecessor-version":[{"id":120960,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/posts\/120922\/revisions\/120960"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/media\/120951"}],"wp:attachment":[{"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/media?parent=120922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/categories?post=120922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalwindow.in\/blog\/wp-json\/wp\/v2\/tags?post=120922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}