From 28th December, 2017 onwards all GST assessees should check their accounts and ascertain that all purchases of goods and services on which ITC is availed have been paid for.

For purchase bill from 1st july 2017 esp. and onward bills, where the outstanding has crossed 180 days, As per section 16(2)(d) second proviso under CGST Act 2017, assessees are required to reverse the ITC credit taken of those Invoices of receipt and pay the tax along with interest.