Section 23, The Goods and Services Tax Act, 2009

(1) If all or part of the consideration for a supply has notbeen paid by the recipient of the supply, section 22 shall apply to the recipient of the supply and in each case the section is taken to apply as if a GST adjustment event referred to in paragraph (b) of subsection (1) of section 22 had occurred in relation to the supply. (2) If the amount referred to in subsection (1) has been overdue for more than 12 months from the date on which it was due to be paid, section 22 shall apply to the recipient, such that if the supplier has, in writing, granted additional time to pay, the period of 12 months is taken to commence from the date of expiry of the additional time. (3) If, after section 22 applies in relation to a supply under subsection (1) the recipient later makes one or more payments for the supply, that section shall apply again to the recipient to the extent of each additional payment. (4) For the avoidance of doubt, no GST adjustment event arises under this section or section 22 for a supplier in relation to an overdue payment or a bad debt relating to a supply made by that supplier. (5) The documentation requirements of subsection (6) of section 29 do not apply to a recipient who is required to pay an amount of GST or allowed an input tax credit because of the application of this section. (6) Regulations shall provide for the treatment of GST with regard to bad debts. 42 43 Post supply adjustment for bad debts.