Reversal and Reclaim, Rules 37 and 37A
Two rules take credit away for reasons that have nothing to do with the invoice being wrong, the client did not pay his supplier, or the supplier did not file his return, and both give the credit back, which is why the portal now keeps a running ledger of every reversal and reclaim.
- 5 pages
- 132
- Word and PDF
- 13 September 2026
The 3 formats inside
- 1Working of reversal under the 180-day ruleSecond proviso to s.16(2) · Rule 37(1) · Rule 37(2)On its own₹149
- 2Statement of reversal under Rule 37A, supplier’s GSTR-3B not filed by 30 Septembers.16(2)(c) · Rule 37A · s.50On its own₹149
- 3Reconciliation of the electronic credit reversal and reclaim statementTable 4(B)(2) · Table 4(D)(1) of GSTR-3BOn its own₹149
Read the opening
The first part of “Working of reversal under the 180-day rule”, as it downloads. Blanks are highlighted.
Working paper — to be prepared from the creditors ageing as at the end of every month
Name of the taxpayer: [____] · GSTIN: [Taxpayer's GSTIN] · Tax period of reversal: [MM-YYYY]
Part A — invoices crossing 180 days during the month