.S.R. 902(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:
My supplier has not paid GST to government but I have made all payment to my supplier. Do I have to pay the input taken by me