Can the recipient reclaim the Input Tax Credit that was reversed due to non-payment of consideration within 180 days from the date of invoice issuance?

Yes it is possible to re-avail Input Tax Credit under GST that was reversed due to non-payment of consideration within 180 days.

As per Section 16(2) of the CGST Act of 2017, the registered person is permitted to re-avail the Input Tax Credit that was reversed, when he makes the payment of consideration after 180 days period from the date when invoice was issued.

    Smashing Podcast Episode With Paul Boag Conversion Optimization Inspired

    Sed ut perspiciatis unde omnis iste natus error sit voluptatem