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of <h1>Recipient must reverse ITC by November 30 if supplier failed to file GSTR-3B by September 30; interest if not reversed</h1> Where input tax credit was claimed by a registered person for an invoice/debit note whose supplier has reported the outward supply but failed to file the corresponding GSTR-3B by September 30 following the end of the financial year, the recipient must reverse that credit in their GSTR-3B on or before November 30 following that financial year; failure to reverse by that date makes the amount payable with interest. If the supplier subsequently files the omitted GSTR-3B, the recipient may re-avail the reversed credit in a later GSTR-3B return.
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