GST calculator · Second proviso to Section 16(2), Rule 37 and Rule 88B(3)
Rule 37 ITC Reversal Calculator: 180-Day Payment Rule
Estimate the proportionate input tax credit to pay or reverse when an invoice is not paid within 180 days, using invoice value, ITC availed and payment made. Interest depends on whether the credit was utilised.
Working estimate, not a determination. Check the facts, applicable notification and current legal position before relying on a calculated date or amount.
Rule 37: credit to be paid back when the supplier is not paid in 180 days
Legal basis: second proviso to Section 16(2); Rule 37 as substituted by No. 19/2022-CT with effect from 01.10.2022; interest under Section 50(3) read with Rule 88B(3). Review date: 19 October 2026.
180-day check for one invoice
Not applicable to supplies taxed on reverse charge, deemed supplies without consideration, or amounts added to value under Section 15(2)(b).
180 days end on
Credit to pay or reverse
In the GSTR-3B for
Rule 37 working paper
Inputs will appear here after the calculation runs.