Answer

1. F

   Facts

   GSTR-9 Table 7 asks for ITC reversed during the year, with a separate row for Rule 37. Reclaimed ITC is shown in the ITC availed tables.

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.
   • Sec 44(1), CGST Act 2017Every registered person (other than notified classes) files an annual return by 31 December after the year; a self-certified reconciliation statement is filed with it where turnover exceeds the notified limit.
3. A

   Analysis

   Take total Rule 37 reversals from your 3B Table 4(B)(2) entries for the year. Reclaims of earlier reversals go in the reclaimed rows. Recent GSTR-9 formats split reversals and reclaims more finely, so check the current table notes. Keep a reconciliation of reversals and reclaims.

4. C

   Conclusion

   1. 1Total Rule 37 reversals from GSTR-3B for the year.
   2. 2Total reclaims made in the year.
   3. 3Fill GSTR-9 Table 7 and reclaim rows as per current notes.
   4. 4Keep the reconciliation.

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