The tax should really be recovered from the purchaser by disallowing input tax credit only just after exhausting all the machineries of recovery against the defaulting seller and only when the collusion amongst seller and buyer is proved.The reduced property has passed The Integrated Goods and Services Tax (Amendment) Bill, 2018, The Union Territory Goods and Solutions Tax (Amendment) Bill, 2018, The Goods and Solutions Tax (Compensation to States) Amendment Bill, 2018 and The Central Goods and Services Tax (Amendment) Bill, 2018. E-commerce operators like Flipkart and Snapdeal will have to

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