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🔎 Acts & Rules - Adv. Search ❯
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          Rule 37A: Reverse ITC if supplier misses GSTR-3B deadline; re-avail later if return is filed.

          Rule 37A of the Central Goods and Services Tax Rules, 2017 mandates the reversal of input tax credit (ITC) if a supplier fails to furnish their return in FORM GSTR-3B by September 30 of the following financial year. If the registered person does not reverse the ITC by November 30, they must pay the amount with interest. However, if the supplier later submits the return, the registered person can re-avail the ITC in subsequent tax periods. This rule was introduced through notifications in 2022 and 2024.

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