https://www.taxtmi.com/article/detailed?id=14942 Rule 37A requires recipients to reverse ITC availed on invoices where the supplier has not filed the required return for the relevant period by the prescribed cutoff; failure to reverse within the compliance window renders the ITC amount payable with interest. If the supplier subsequently files the outstanding return, the recipient may re avail the same ITC in a later return. The rule complements temporal eligibility restrictions on initial ITC claims and places monitoring and reversal obligations on recipients, with interest consequences for delayed reversal and non refundability of interest noted in the commentary. en-us Mon, 11 Aug 2025 08:44:10 +0530 Mon, 11 Aug 2025 08:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14942 Rule 37A requires recipients to reverse ITC availed on invoices where the supplier has not filed the required return for the relevant period by the prescribed cutoff; failure to reverse within the compliance window renders the ITC amount payable with interest. If the supplier subsequently files the outstanding return, the recipient may re avail the same ITC in a later return. The rule complements temporal eligibility restrictions on initial ITC claims and places monitoring and reversal obligations on recipients, with interest consequences for delayed reversal and non refundability of interest noted in the commentary. Articles Goods and Services Tax - GST Mon, 11 Aug 2025 08:44:10 +0530 https://www.taxtmi.com/article/detailed?id=14942