https://www.taxtmi.com/article/detailed?id=14950 Rule 37A requires recipients to reverse Input Tax Credit if the supplier has not filed the related GSTR-3B by 30th September following the financial year; reversal must be reflected in the recipient's GSTR-3B filed on or before 30th November, and failure to reverse makes the ITC amount payable with interest. If the supplier later files the pending GSTR-3B, the recipient may re-avail the reversed ITC in any future GSTR-3B return. en-us Tue, 12 Aug 2025 08:38:08 +0530 Tue, 12 Aug 2025 08:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14950 Rule 37A requires recipients to reverse Input Tax Credit if the supplier has not filed the related GSTR-3B by 30th September following the financial year; reversal must be reflected in the recipient's GSTR-3B filed on or before 30th November, and failure to reverse makes the ITC amount payable with interest. If the supplier later files the pending GSTR-3B, the recipient may re-avail the reversed ITC in any future GSTR-3B return. Articles Goods and Services Tax - GST Tue, 12 Aug 2025 08:38:08 +0530 https://www.taxtmi.com/article/detailed?id=14950