Answer

1. F

   Facts

   No. IGST on imported goods is paid to customs at the time of import, not to a supplier, so Rule 37 does not apply to it.

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 16(2), CGST Act 2017ITC is allowed only with a tax invoice, receipt of goods or services, tax actually paid to the Government by the supplier, and the recipient's own return filed.
3. A

   Analysis

   You claim import IGST on the basis of the Bill of Entry once it appears in GSTR-2B. Paying the foreign supplier late has no GST effect, though foreign exchange rules have their own timelines. Keep import records separate in your ageing.

4. C

   Conclusion

   1. 1Exclude import Bills of Entry from Rule 37 ageing.
   2. 2Claim IGST from the Bill of Entry.
   3. 3Track foreign payments under exchange control rules separately.

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