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<h1>Input tax credit rules revised: delayed payment triggers reversal with interest and re availment upon supplier payment.</h1> Registered persons who fail to furnish monthly returns for six continuous months or quarterly returns for two tax periods are specified; reliance on FORM GSTR 2 is removed and reporting, reversal and balance adjustments are redirected to FORM GSTR 3B. A recipient who availed input tax credit but fails to pay the supplier within the prescribed period must reverse the credit and pay interest in FORM GSTR 3B, with re availment permitted upon subsequent payment to the supplier. Several rules and forms are omitted and refund and electronic ledger references are adjusted.