GST Rule 37A: ITC Reversal When Supplier Has Not Filed GSTR-3B
Rule 37A requires reversal where supplier invoices were reported in GSTR-1/IFF but the supplier did not file the corresponding GSTR-3B by the statutory cut-off.
By Team assureOfficeINDIA LAW BY ASSUREOFFICE
GST
GST registration, returns, input tax credit and practical compliance.
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37 articlesGST Rule 37: ITC Reversal if Supplier Is Not Paid Within 180 Days
GST Rule 37 requires proportionate ITC reversal where value plus tax is not paid to the supplier within 180 days, subject to specified exceptions and re-availment rules.
By Team assureOfficeGST Section 16(4): ITC Time Limit and 30 November Cut-off
Section 16(4) generally blocks ITC after 30 November following the financial year or filing of the annual return, whichever is earlier, subject to special statutory relief provisions.
By Team assureOfficeCommon GSTR-9 Mistakes for FY 2025-26 and How to Avoid Them
GSTR-9 errors often come from unreconciled books, incorrect treatment of prior-period adjustments and incomplete ITC review. Use this practical checklist before filing.
By Team assureOfficeGSTR-9 vs GSTR-9C Reconciliation with Books: Practical Checklist
A practical year-end GST checklist for reconciling revenue, tax liability, credit notes, ITC and financial statements before filing GSTR-9 and GSTR-9C.
By Team assureOfficeGSTR-9C Applicability FY 2025-26: ₹5 Crore Threshold Explained
GSTR-9C is a self-certified reconciliation statement for registered persons crossing the prescribed ₹5 crore aggregate-turnover threshold, subject to applicable exclusions.
By Team assureOfficeGSTR-9 Applicability for FY 2025-26: Who Should File Annual Return?
GSTR-9 is the annual return under Section 44. Understand the standard applicability, statutory exclusions, 31 December due date and why FY-specific exemptions must be checked.
By Team assureOfficeGSTR-2B Reconciliation with Books: Practical Checklist
GSTR-2B is an important ITC statement but it must be reconciled with the purchase register. Use this checklist for missing, duplicate and ineligible credits.
By Team assureOfficeGSTR-1, GSTR-1A, IMS, GSTR-2B and GSTR-3B: Monthly GST Flow
The modern GST return process involves supplier reporting, recipient actions, ITC statements and liability filing. This guide connects the monthly flow.
By Team assureOfficeGSTR-1A Explained: Correct GSTR-1 Before Filing GSTR-3B
GSTR-1A is an optional same-period amendment facility available after GSTR-1 and before GSTR-3B. Learn when it can be used and how recipient ITC is affected.
By Team assureOfficeGST IMS vs GSTR-2B: What Is the Difference?
IMS is an action platform for recipient review, while GSTR-2B is the auto-drafted ITC statement used for return preparation. Understand how they work together.
By Team assureOfficeGST Invoice Management System (IMS): Accept, Reject or Pending?
GST IMS lets recipients review eligible supplier records before they flow through the ITC process. Understand Accept, Reject, Pending and No Action in practical terms.
By Team assureOffice