ITC cannot be claimed in the month in which its appearing in 2B if supplier has not filed their 3B for the month by due date of that month

ITC cannot be claimed in the month in which its appearing in 2B if supplier has not filed their 3B for the month by due date of that month https://www.taxtmi.com/forum/issue?id=120675 The dispute centers on whether a recipient may claim ITC shown in GSTR 2B when the supplier has not filed the corresponding GSTR 3B, given section 16(2)(c) requires tax on the supply to have been actually paid. Rule 37A prescribes reversal by 30 November following the financial year end where the supplier fails to file GSTR 3B, and allows re availment if the supplier later files; failure to reverse makes the amount payable with interest under Section 50. Practitioners debate interest liability and practical monitoring burdens. en-us Sat, 27 Dec 2025 15:29:32 +0530 Sat, 03 Jan 2026 10:08:25 +0530 TaxTMI RSS Generator ITC cannot be claimed in the month in which its appearing in 2B if supplier has not filed their 3B for the month by due date of that month https://www.taxtmi.com/forum/issue?id=120675 The dispute centers on whether a recipient may claim ITC shown in GSTR 2B when the supplier has not filed the corresponding GSTR 3B, given section 16(2)(c) requires tax on the supply to have been actually paid. Rule 37A prescribes reversal by 30 November following the financial year end where the supplier fails to file GSTR 3B, and allows re availment if the supplier later files; failure to reverse makes the amount payable with interest under Section 50. Practitioners debate interest liability and practical monitoring burdens. Discussion-Forum GST Sat, 27 Dec 2025 15:29:32 +0530 https://www.taxtmi.com/forum/issue?id=120675