In this article, the author has examined the non-payment to vendor within 180 days of invoice date and the implications thereof to assessee.
source https://www.caclubindia.com/articles/reversal-of-itc-on-non-payment-to-vendors-within-180-days-48602.asp
source https://www.caclubindia.com/articles/reversal-of-itc-on-non-payment-to-vendors-within-180-days-48602.asp
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