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Asked

Does Rule 37 require ITC reversal after 180 days if the supplier remains unpaid?

Answer

Yes. Rule 37 requires the recipient to reverse the input tax credit, with interest, if the supplier is not paid within 180 days of the invoice date.

The credit can be claimed again once the payment is made.

Current signal

72%

↗ Rising
6 month horizon
Input tax credit

Official evidence

  1. 01CGST Rules, 2017 · Rule 37
  2. 02CGST Act, 2017 · Section 16(2), second proviso

Forwarded message

Question on blocked ITC

Hi, a quick one before we file.

I read that ITC above ₹50 lakh will be blocked under Rule 37 from November. Can you confirm?

Thanks, a client

Foresight / Verify

Not notified

No operative notification or circular supports this claim.

CautionCBIC circulars coverage is behind its expected refresh window.

Official evidence

01 · GST Council · Discusses
Published 03 Sep 2026

Watching

GST Appellate Tribunal ● Active

21 Oct 2026 · Signal moved

42%68%+26 pts

Draft rules circulated for consultation.

2 new official sources

Foresight alert · 21 Oct · 08:42

GST Appellate Tribunal moved materially.

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