Whether principal has to reverse the input tax credit on inputs which have not been received back from the job worker within 180 days?

Whether principal has to reverse the input tax credit on inputs which have not been received back from the job worker within 180 days?
Question 19
Bill
Input Tax Credit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 19. Whether principal has to reverse the input tax credit on inputs which have not been received back from the job worker within 180 days?
Ans. Yes, the principal has to reverse the credit along with interest on inputs which have not been received back from j

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