https://www.taxtmi.com/article/detailed?id=10923 Rule 37A defers immediate reversal of input tax credit by B2B recipients where suppliers fail to file FORM GSTR-3B, obliging recipients to reverse such credit by the recipient's FORM GSTR-3B return on or before the 30th day of November following the financial year in which the credit was availed, with interest becoming payable only if reversal is not made by that November date, and permitting re-availment of the credit if the supplier subsequently furnishes the omitted return. en-us Sat, 31 Dec 2022 08:46:13 +0530 Sat, 31 Dec 2022 08:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10923 Rule 37A defers immediate reversal of input tax credit by B2B recipients where suppliers fail to file FORM GSTR-3B, obliging recipients to reverse such credit by the recipient's FORM GSTR-3B return on or before the 30th day of November following the financial year in which the credit was availed, with interest becoming payable only if reversal is not made by that November date, and permitting re-availment of the credit if the supplier subsequently furnishes the omitted return. Articles Goods and Services Tax - GST Sat, 31 Dec 2022 08:46:13 +0530 https://www.taxtmi.com/article/detailed?id=10923