Understanding Rule 37A of the CGST Rules - Reversal and Re-availment of Input Tax Credit (ITC)

Rajagopal K , Last updated: 08 August 2025  
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Rule Reference Rule 37A - Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof(Inserted via Notification No. 26/2022 - Central Tax, dated 26.12.2022) Rule 37A requires a registered person (recipient of goods/services) to reverse the Input Tax Cred

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Rajagopal K
(Taxation Head)
Category GST   Report

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