Answer

1. F

   Facts

   Rule 37A requires you to reverse ITC by 30 November of the next financial year if the supplier has not filed GSTR-3B for the period in which the invoice was reported. You can reclaim it when the supplier files.

2. P

   Provisions and law

   • Rule 37A, CGST Rules 2017ITC to be reversed by 30 November if the supplier has not filed GSTR-3B for that period
   • Sec 16(2)(c), CGST Act 2017ITC only if the tax charged has actually been paid to the government by the supplier
3. A

   Analysis

   GSTR-2B shows invoices from GSTR-1, but the supplier may not have paid tax through GSTR-3B. The portal publishes information on such suppliers to help. Keep a list of suppliers with GSTR-1 filed but GSTR-3B pending, and review it before 30 November each year.

4. C

   Conclusion

   1. 1Check filing status of key suppliers on Search Taxpayer
   2. 2List invoices from suppliers with pending GSTR-3B
   3. 3Reverse those credits by 30 November
   4. 4Reclaim when the supplier files

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.