How to reverse ITC in GSTR -3B regarding payment not made to supplier within 180 days

Reply—As per Rule 37 of CGST Rules,  a registered person, who has availed of Input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of Input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice.

The amount of Input tax credit shall be added to the output tax liability of the registered person for the month in which the details are furnished. ITC should be reversed in any other reversal column i.e. 4(b)(2) of GSTR-3B.