Answer

1. F

   Facts

   Amounts the recipient pays on behalf of the supplier, which are added to the value under Sec 15(2)(b), are deemed paid for Rule 37.

2. P

   Provisions and law

   • Rule 37, CGST Rules 2017If the supplier is not paid within 180 days of the invoice, the proportionate ITC is shown as reversed in the GSTR-3B for the tax period immediately after the 180 days, with interest under Sec 50; it is re-availed once payment is made. Not applicable to reverse charge supplies, and to deemed supplies without consideration.
3. A

   Analysis

   For example, if you paid freight or a fee that the supplier was liable for and it is included in the invoice value, that portion counts as paid. Keep proof of the direct payment and the invoice showing the addition. Only the balance due to the supplier is tested for 180 days.

4. C

   Conclusion

   1. 1Identify amounts paid directly on supplier's behalf.
   2. 2Match them to the invoice value.
   3. 3Treat them as paid in your ageing.
   4. 4Keep payment proof.

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