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Yes—you can generally re-avail input tax credit (ITC) that was reversed under CGST Rule 37 once you pay the supplier the outstanding consideration and GST. Report the original temporary reversal in GSTR-3B Table 4(B)(2). In the return for the period when the payment condition is satisfied, reclaim the eligible credit in Table 4(A)(5) and disclose it in Table 4(D)(1), following CBIC Circular 170/02/2022-GST.
The reversal is not automatically the entire invoice ITC when only part of the consideration remains unpaid. Since 1 October 2022, Rule 37 expressly requires a proportionate adjustment for wholly or partly unpaid consideration. Interest under section 50 also applies to the prescribed period. Confirm the applicable return instructions, interest rate and any later notification before filing a live return.
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What the 180-day GST ITC rule requires
CGST Rule 37 links ITC retention to payment of the supplier. A registered recipient must pay the supplier the value of the supply plus the GST charged on the invoice within 180 days from the invoice date. If that does not happen, the recipient must pay or reverse the ITC attributable to the unpaid consideration, together with interest under section 50.
The rule covers both a completely unpaid invoice and an invoice on which only part of the consideration remains unpaid. The wording that expressly covers wholly or partly unpaid consideration and proportionate reversal took effect on 1 October 2022.
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When the recipient subsequently pays the supplier the value and tax, Rule 37(2) allows the previously reversed ITC to be re-availed. The credit still has to satisfy all other ITC conditions under the CGST Act; payment alone does not make an otherwise ineligible credit eligible.
When the 180-day condition is triggered
Count from the invoice date
Count 180 days from the date of the relevant invoice. Review each invoice separately rather than applying a single date to an entire supplier ledger. The trigger concerns payment of the supply value and the GST charged, not merely a payment that leaves part of the invoice consideration outstanding.
Partial payment creates a proportionate reversal
If a portion of the consideration is unpaid at the 180-day point, reverse only the ITC attributable to that unpaid portion. The proportion must be calculated invoice by invoice and supported by the underlying ledger and payment records.
What counts as the payment date
For Rule 37 purposes, the payment date is the earlier of:
- the date the payment is entered in the supplier’s books; or
- the date the supplier’s bank account is credited.
Retain evidence that establishes both the amount paid and the date that legally controls. A bank debit in the recipient’s account alone may not establish the statutory payment date if the supplier’s books or bank credit show an earlier or later date.
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Which GSTR-3B tables to use
| Event | GSTR-3B table | Purpose |
|---|---|---|
| Temporary reversal after the 180-day condition is missed | Table 4(B)(2) | Reports ITC reversals that are not permanent and may be reclaimed in the future. |
| Reclaim after paying the supplier’s value and GST | Table 4(A)(5) | Adds the eligible re-availed ITC to the current period’s ITC. |
| Disclosure of the reclaimed amount | Table 4(D)(1) | Separately discloses the ITC reclaimed under the applicable rules and CBIC instructions. |
CBIC Circular 170/02/2022-GST describes the temporary entry as follows:
“Registered person will report reversal of ITC, which are not permanent in nature and can be reclaimed in future.”
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Use the table treatment applicable to the return period and maintain a working paper that ties each amount to the invoice, reversal and subsequent payment.
How to reclaim the credit: step-by-step
- List every affected invoice. Identify invoices for which 180 days from the invoice date passed without payment of the full consideration and GST. Separate wholly unpaid and partly unpaid invoices.
- Determine the unpaid proportion. For each invoice, compare the total consideration due with the amount paid under the statutory payment-date test. Calculate the ITC attributable to the amount still unpaid.
- Check the original reversal. Confirm that the 180-day adjustment was reported as a temporary reversal in GSTR-3B Table 4(B)(2), and retain the filed return and calculation supporting it.
- Account for interest. Rule 37 and the related CBIC rules summary require interest under section 50 for the prescribed period. The applicable rate and portal treatment can change, so verify the rate for the relevant filing period before paying or finalising the return.
- Pay the supplier. Pay the outstanding supply value and the GST charged. Preserve the bank statement, payment advice, supplier ledger confirmation and any other document that establishes the amount and statutory payment date.
- Confirm the other ITC conditions. Verify that the supply, invoice, receipt and other statutory requirements remain satisfied and that no separate restriction makes the credit ineligible.
- Reclaim in the correct return period. In the GSTR-3B for the period in which the payment conditions are fulfilled, report the eligible amount in Table 4(A)(5).
- Make the required disclosure. Disclose the reclaimed amount in Table 4(D)(1), following CBIC Circular 170/02/2022-GST and the instructions applicable to the return period.
- Reconcile after filing. Match the reclaim to the invoice register, supplier ledger, bank statement, payment advice and GSTR-2B or other return records. Keep the reconciliation with the filed return.
How to calculate a proportionate reversal and reclaim
The calculation should follow the share of consideration that remains unpaid. Use the invoice’s total value and tax, the amounts actually paid, and the ITC attributable to that invoice. Do not reverse the full credit merely because a small balance remains unpaid.
Illustrative calculation
Assume an invoice has total consideration of ₹1,18,000, including GST of ₹18,000, and the eligible ITC is ₹18,000. If ₹70,800 has been paid by the 180-day point, ₹47,200 remains unpaid—40% of the total consideration. The proportionate temporary reversal would therefore be 40% of ₹18,000, or ₹7,200, plus the applicable section 50 interest. After the recipient pays the remaining ₹47,200 and the payment satisfies Rule 37, the ₹7,200 can be re-availed, provided the credit remains otherwise eligible.
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This example is only a method demonstration. Your working paper should use the actual invoice value, tax, payment allocation and eligible ITC. If payments cover several invoices, document the allocation agreed with the supplier and apply it consistently.
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Wholly unpaid invoice
Where no consideration and GST have been paid by the 180-day point, the ITC attributable to the unpaid invoice is subject to reversal and interest. Once the full amount due is paid and the other conditions are met, the previously reversed ITC may be re-availed.
Partly unpaid invoice
Where only part remains unpaid, calculate the reversal against that unpaid portion. Later payments can restore the corresponding amount. If payments occur in stages, maintain a running balance so that the amount reclaimed never exceeds the amount supported by payments and the original reversal.
Documents that establish the reclaim
A defensible claim should allow an auditor or tax officer to follow the transaction from invoice to reversal to payment and reclaim. Keep:
- the supplier invoice and purchase register entry;
- the invoice-wise calculation showing the 180-day due date and unpaid proportion;
- the GSTR-3B in which Table 4(B)(2) was reported;
- the supplier ledger, including entries showing settlement of the outstanding value and GST;
- bank statements, payment advice and remittance references;
- supplier confirmation or other evidence of the date the payment was entered in the supplier’s books, where that date is relevant;
- the GSTR-2B and related return or reconciliation records; and
- the GSTR-3B in which Table 4(A)(5) and Table 4(D)(1) were reported.
Organise the records by invoice number. A single total in a spreadsheet without a trace to source documents is difficult to defend, especially where one payment settles several invoices or includes amounts unrelated to the supply.
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Exceptions and boundaries
Reverse-charge supplies
The 180-day payment condition does not apply where tax is payable under reverse charge, according to CBIC’s Sectoral FAQs. Do not apply a Rule 37 payment reversal to a reverse-charge supply solely because 180 days have passed.
Section 16(4) time limit
Rule 37(4) states that the section 16(4) time limit does not apply to re-availing credit that was reversed earlier under the Act or Rules. This provision addresses the later re-availment of an earlier reversal; it does not remove the requirement that the underlying ITC be otherwise eligible or that the Rule 37 payment condition be satisfied.
Supplier non-filing is a different issue
Rule 37 deals with non-payment of consideration to the supplier. Supplier non-filing is addressed separately by Rule 37A, inserted by Notification 26/2022-CT dated 26 December 2022. Do not describe a supplier-filing issue as a 180-day payment reversal, and do not use the Rule 37 reclaim process to cure a different compliance failure.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Comparing common cases
| Case | 180-day treatment | Can the earlier reversal be reclaimed? | Key evidence |
|---|---|---|---|
| Invoice wholly unpaid | Reverse the ITC attributable to the unpaid invoice and account for section 50 interest. | Yes, after payment of the value and GST, subject to other eligibility conditions. | Invoice, unpaid ledger, original Table 4(B)(2) entry and settlement proof. |
| Invoice partly unpaid | Reverse only the proportion attributable to the unpaid consideration and account for section 50 interest. | Yes, for the corresponding amount after the outstanding consideration and GST are paid. | Invoice-wise allocation, payment history and proportionate calculation. |
| Reverse-charge supply | The 180-day condition does not apply. | Rule 37’s payment-based reclaim mechanism is not the applicable treatment. | Tax documents showing that the supply is under reverse charge. |
| Supplier non-filing | Address under the separate Rule 37A framework, not as a payment reversal. | Follow the conditions applicable to that separate rule. | Supplier-filing status and the records required for Rule 37A compliance. |
| Payment made after a temporary reversal | Use the return period in which the Rule 37 payment condition is fulfilled. | Report in Table 4(A)(5) and disclose in Table 4(D)(1). | Payment-date evidence, original reversal return and reclaim calculation. |
Common mistakes and how to correct them
Reversing the whole invoice ITC for a partial default
Recalculate using the unpaid proportion. The post-1 October 2022 wording expressly requires proportionate treatment for partly unpaid consideration.
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CBIC identifies non-permanent, reclaimable reversals for Table 4(B)(2). Review the filed return and correct the accounting and return trail using the procedure available for the relevant period if the entry was reported elsewhere.
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Reclaiming before the payment condition is met
A payment instruction, purchase-order approval or internal journal does not by itself establish that the supplier’s value and GST have been paid. Reclaim only in the period when the statutory payment condition is fulfilled and the date is supported by records.
Ignoring interest
Rule 37 requires interest under section 50 for the prescribed period. Determine the rate and period applicable to the filing rather than copying an old calculation or relying on an unverified portal figure.
Using the recipient’s bank-debit date without checking the statutory test
Compare the supplier’s book-entry date and bank-credit date. The earlier date controls under the rule, so retain evidence for both where necessary.
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Confusing Rule 37 with Rule 37A
Non-payment to a supplier and supplier non-filing are separate compliance questions. Identify which fact pattern applies before selecting a return treatment.
Assuming section 16(4) never matters
Rule 37(4) removes the section 16(4) time limit for re-availing credit reversed earlier under the Act or Rules, but it does not excuse an otherwise ineligible ITC. Verify the underlying credit before reclaiming.
Practical month-end checklist
- Run an invoice-ageing report and flag invoices approaching or exceeding 180 days from the invoice date.
- Separate reverse-charge supplies and supplier non-filing cases from ordinary Rule 37 payment cases.
- For each ordinary case, calculate the unpaid proportion and the related ITC.
- Trace any original reversal to GSTR-3B Table 4(B)(2) and record the section 50 interest calculation.
- For settled invoices, verify the supplier value and GST payment and determine the statutory payment date.
- Reconcile the payment against the supplier ledger, bank record, invoice and GSTR-2B or return data.
- Claim only the amount supported by the payment and original reversal, in Table 4(A)(5), with disclosure in Table 4(D)(1).
- Archive the invoice-wise schedule with filed returns and payment evidence.
Dates and rule changes to keep in the file
- 1 October 2022: the Rule 37 wording expressly covering wholly or partly unpaid consideration and proportionate reversal became effective.
- 1 October 2022: Notification 19/2022-CT’s revised Rule 37 procedure for payment and reversal in GSTR-3B became effective.
- 26 December 2022: Notification 26/2022-CT inserted Rule 37A, which addresses supplier non-filing separately.
For a live filing, check the current CGST Rules, CBIC circulars, return instructions and applicable interest rate. The safest reclaim is one that can be reproduced invoice by invoice: the 180-day test, the proportionate reversal, the statutory payment date, the interest treatment and the two GSTR-3B disclosures should all agree.
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