1. What is Rule 37A in GST? Rule 37A mandates the reversal of ITC availed by a registered person if their supplier fails to deposit the tax to the government. The Core Condition: If you have claimed ITC based on a supplier's invoice (appearing in GSTR-2B) but the supplier has NOT furnished their GSTR-3B for that specific tax period by 30th September following the end of the finan... https://sepfust.com/blogs/gst-rule-37a-sap-automation-itc-reversal