Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 37A, verbatim (show)
Rule 37A
1[Rule 37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof.-
Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 1[, as amended in FORM GSTR-1A if any,] or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies has not been furnished by such supplier till the 30th day of September following the end of financial year in which the input tax credit in respect of such invoice or debit note has been availed, the said amount of input tax credit shall be reversed by the said registered person, while furnishing a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year:
Provided that where the said amount of input tax credit is not reversed by the registered person in a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year during which such input tax credit has been availed, such amount shall be payable by the said person along with interest thereon under section 50.
Provided further that where the said supplier subsequently furnishes the return in FORM GSTR-3B for the said tax period, the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter.]
1. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.
37A main limbSupplier filing and reversal
till the 30th day of September following the end of financial year in which the input tax credit in respect of such invoice or debit note has been availedRule 37A main limb
The registered recipient must check the supplier’s corresponding GSTR-3B against the outward details, including any GSTR-1A amendment. The cutoff follows the financial year of actual credit availment. If the stated non-filing trigger is met, the identified credit must be reversed in GSTR-3B by the November deadline.
Questions to answer on the fileTrigger tied to supplier filing and availment FY12 questions
Questions to answer on the fileAmount to reverse2 questions
Questions to answer on the fileReversal in GSTR3B by 30 November3 questions
37A first provisoMissed reversal deadline
such amount shall be payable by the said person along with interest thereon under section 50.Rule 37A first proviso
Failure to reverse the identified credit by the November deadline triggers the amount-with-interest requirement. Section 50 governs the referenced interest.
Questions to answer on the fileLate-reversal trigger4 questions
Questions to answer on the fileReferenced interest comparison2 questions
37A second provisoLater supplier filing
the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter.Rule 37A second proviso
The re-availment route follows subsequent filing of the corresponding supplier GSTR-3B. The law does not settle how a tax period thereafter attaches to that filing, particularly where filing occurs during the proposed recipient claim period.
Questions to answer on the file7 questions
Frequently asked questions
Which financial year sets the reversal timetable?
The main limb uses the financial year in which the recipient availed the identified credit. The invoice year alone does not set that timetable.
Rule 37A main limb
What happens if the reversal deadline is missed?
The first proviso requires the amount with interest under section 50 where reversal has not occurred in GSTR-3B by the stated November deadline.
Rule 37A first proviso
Which later period can carry re-availment?
The second proviso uses a tax period thereafter following subsequent supplier filing. The law does not settle the precise attachment of that period, including a supplier filing during the proposed recipient claim period.
Rule 37A second proviso
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 50 of the CGST Act, 2017 | this provision requires Section 50 of the CGST Act, 2017 | 37A first proviso "such amount shall be payable by the said person along with interest thereon under section 50" |
| Section 41 of the CGST Act, 2017 | Section 41 of the CGST Act, 2017 prescribed by this provision | 41(2) "in such manner as may be prescribed"; 41(2) proviso "may re-avail the amount of credit reversed by him in such manner as may be prescribed" |
| Section 37 of the CGST Act, 2017 | this provision requires Section 37 of the CGST Act, 2017 | 37A main limb "furnished by the supplier in the statement of outward supplies in FORM GSTR-1" |
| Rule 61 | this provision requires Rule 61 | 37A main limb "return in FORM GSTR-3B" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 13/2025-Central Tax | 17 September 2025 | Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. |
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
Unsettled questions
The words of Rule 37A do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- How does tax period thereafter attach to the supplier later filing event, particularly a filing during the proposed recipient claim period?
See also
- Section 50 of the CGST Act, 2017: interest on delayed payment of tax
- Section 41 of the CGST Act, 2017: availment of input tax credit
- Rule 61 of the CGST Rules, 2017: form and manner of furnishing of return
References
- Central Board of Indirect Taxes and Customs. "Rule 37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 12/2024-Central Tax, dated 10 July 2024: Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 37A on the CBIC tax information portal