Input tax credit reversal: supplier rectification allows recipient restoration of credit once supplier uploads invoice and pays duty and interest.

Supplier may, before September of the next financial year, upload a previously missing invoice and pay tax and interest in the original month's GSTR 3; thereafter the recipient may reduce its output tax liability to the extent of the restored input tax credit, and any interest the recipient paid on reversal will be refunded by credit to the corresponding head of the recipient's electronic cash ledger.

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