https://www.taxtmi.com/notifications?id=147383 Input tax credit on an invoice or debit note reported in FORM GSTR-1 or the Invoice Furnishing Facility must be reversed in FORM GSTR-3B by 30 November following the financial year of availment if the supplier has not filed the corresponding FORM GSTR-3B by 30 September; interest applies on default, and credit may be re-availed after supplier filing. A liability mismatch between FORM GSTR-1 or the Invoice Furnishing Facility and FORM GSTR-3B triggers FORM GST DRC-01B, requiring payment with interest or an electronic explanation. Non-payment without an acceptable explanation is recoverable and restricts later return filing. en-us Thu, 01 Jun 2023 00:00:00 +0530 Tue, 20 Oct 2026 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147383 Input tax credit on an invoice or debit note reported in FORM GSTR-1 or the Invoice Furnishing Facility must be reversed in FORM GSTR-3B by 30 November following the financial year of availment if the supplier has not filed the corresponding FORM GSTR-3B by 30 September; interest applies on default, and credit may be re-availed after supplier filing. A liability mismatch between FORM GSTR-1 or the Invoice Furnishing Facility and FORM GSTR-3B triggers FORM GST DRC-01B, requiring payment with interest or an electronic explanation. Non-payment without an acceptable explanation is recoverable and restricts later return filing. Notifications GST - States Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147383