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<h1>Reversal of Input Tax Credit: recipients must reverse ITC if suppliers fail to file corresponding returns, with limited re availment.</h1> Amendments require Aadhaar-based biometric authentication with in-person document verification at designated Facilitation Centres for applicants opting Aadhaar, allow specified State/UT exemptions, and auto-populate contact details from Income Tax-PAN linkage. New rule 37A mandates reversal of input tax credit by recipients where suppliers fail to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment if supplier later files; interest applies on failure to reverse. New rule 88C prescribes system-generated intimations (FORM GST DRC-01B) when GSTR-1/IFF liabilities exceed GSTR-3B, requiring payment or explanation within seven days, failing which recovery under section 79 follows.
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