Reversal of input tax credit where supplier fails to file return: specified reversal, interest and re availment procedure introduced. Applications of applicants identified via common-portal data analysis who opt for Aadhaar authentication must undergo biometric Aadhaar authentication, photograph capture and physical verification of original documents at notified Facilitation Centres for registration to be deemed complete; where input tax credit has been availed but the supplier has not furnished FORM GSTR-3B by the specified deadline, the recipient must reverse that credit in FORM GSTR-3B by the prescribed date, with interest and recovery consequences for non-reversal and a mechanism to re avail credit if the supplier subsequently files the return.