Answer

1. F

   Facts

   Under Rule 37A, if the supplier has not filed GSTR-3B for the relevant period by 30 September after the year, you must reverse that ITC by 30 November. The portal informs you through GSTR-2B.

2. P

   Provisions and law

   • Rule 37A, CGST Rules 2017If the supplier has not filed GSTR-3B for the period by 30 September after the year, the recipient reverses that ITC by 30 November; it is re-availed after the supplier files.
   • Sec 16(2)(c), CGST Act 2017ITC is allowed only if the tax charged has actually been paid to the Government by the supplier.
3. A

   Analysis

   If the supplier files later, you can reclaim the credit. Reversal after 30 November may need interest. Ask the supplier to file, and hold further payments if needed. Check supplier filing status regularly.

4. C

   Conclusion

   1. 1Check supplier GSTR-3B status for the year.
   2. 2Reverse unpaid supplier ITC by 30 November.
   3. 3Ask supplier to file pending returns.
   4. 4Reclaim after the supplier files.

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