Single format · FV05-D5-1

Working of reversal under the 180-day rule

A single format from the Reversal and Reclaim, Rules 37 and 37A pack. Second proviso to s.16(2) · Rule 37(1) · Rule 37(2).

Length
2 pages
Blanks to fill
48
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Working of reversal under the 180-day ruleSecond proviso to s.16(2) · Rule 37(1) · Rule 37(2)48 blanks

Read the opening

The first part of the format, 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

9 more paragraphs and tables follow in the full format.

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