Section 76 GST: Why Tax Collected but Not Paid Still Hurts Innocent Buyers

The article examines Section 76 of the CGST Act and argues for action against suppliers who collect tax but fail to remit it instead of denying bona fide buyers' ITC. The post Section 76 GST: Why Tax Collected but Not Paid Still Hurts Innocent Buyers appeared first on TaxGuru .