https://www.taxtmi.com/notifications?id=139692 Where input tax credit claimed in FORM GSTR 3B corresponds to invoices or debit notes not reflected by the supplier in FORM GSTR 1 or the invoice furnishing facility by 30 September following the end of the financial year in which the credit was availed, the registered recipient must reverse that amount in FORM GSTR 3B on or before 30 November following that financial year; failure to reverse makes the amount payable with interest under section 50, and the recipient may re avail the credit if the supplier subsequently furnishes the statement. en-us Fri, 30 Dec 2022 00:00:00 +0530 Wed, 11 Feb 2026 15:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139692 Where input tax credit claimed in FORM GSTR 3B corresponds to invoices or debit notes not reflected by the supplier in FORM GSTR 1 or the invoice furnishing facility by 30 September following the end of the financial year in which the credit was availed, the registered recipient must reverse that amount in FORM GSTR 3B on or before 30 November following that financial year; failure to reverse makes the amount payable with interest under section 50, and the recipient may re avail the credit if the supplier subsequently furnishes the statement. Notifications GST - States Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139692