Answer

1. F

   Facts

   Rule 37 is about you not paying the supplier within 180 days. Rule 37A is about the supplier not filing GSTR-3B, which means tax may not be paid to the Government.

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.
   • 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

   Under Rule 37A, if the supplier has not filed GSTR-3B for the period of the invoice by 30 September after the year, you reverse that ITC by 30 November. Both reversals go in Table 4(B)(2) and are reclaimable. Rule 37 is in your control; Rule 37A depends on the supplier. Track both.

4. C

   Conclusion

   1. 1Track your own payments for Rule 37.
   2. 2Track supplier GSTR-3B filing for Rule 37A.
   3. 3Reverse in Table 4(B)(2) when either applies.
   4. 4Reclaim once the condition is met.

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