If the registered person avails credit on accrual basis and does not pay the invoice value to his supplier of goods or services or both within 180 days from the date of issue of the invoice, he would be required add the ineligible credit so availed, as his output tax liability in Form GSTR-2 in the month immediately succeeding the six-month period along with the interest thereof.
In current environment there is a big ambiguity regarding when we are need to issue tax invoice for the taxable supply received from unregistered supplier specified in u/s 9(3) and 9 (4) of CGST Act and at what point of timing we are need to issue payment voucher.
