Reversals required under Rule 37A are now availalbe in September's GSTR-2B

The table shows the amount of ITC to be reversed on account of non-filing of GSTR-3B by vendors for FY 2023-24.

 Next steps

Followup with vendors for filing pending GSTR-3B

In case GSTR-3B(s) of FY 2023-24 are not filed by vendors till you file GSTR-3B for the month of October, ITC shown in GSTR-2B (if availed) needs to be (temporarily) reversed through disclosure in 4B(2).

Such ITC can be reclaimed once the suppliers files their GSTR-3B for the relevant period.

ITC reversal amount under Rule 37A is calculated while considering all invoices (excluding RCM invoices), debit notes and their corresponding amendments (i.e. excluding credit notes and amendments to credit notes) pertaining to the tax period for which supplier has not filed GSTR-3B.

Source : https://x.com/InGSTPortal/status/1846235929100632458?t=BND-1k2eTtayzg9vw7aiVA&s=08