The Rule 37 (180-day payment) record of one purchase bill on one GSTR-3B return. Process GSTR3B refreshes these records before it computes the return: every purchase bill for the return's GSTIN that carries eligible input tax and is dated on or before the month end gets one record per return, holding the credit claimed, the due date 180 days after the bill date and the payment date once the bill is fully settled. The compute then reverses the credit of a bill still unpaid after its due date in Table 4B(2), once, and reclaims it in Table 4D(1) in the month the bill is paid, once. The Reversed In Period and Reclaimed In Period markers are copied to the same bill's record on later returns so a bill is never reversed or reclaimed twice. Records are updated, never deleted, on reprocessing. They are in no app and no seeded screen lists them; the record page is read-only and has no header buttons. Cess is not tracked.
Fields
| Field | Label | Type | Required | What it does |
|---|
BillId | Bill | Lookup → Bill | | The purchase bill whose input tax credit this record tracks. One record per bill per return. |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
DueBy | Due By | DateAndTime | | The bill date plus 180 days. If the bill has no Paid On date and this date falls on or before the end of the return month, the credit is reversed in Table 4B(2) of that return, unless it was already reversed in another month. |
GSTR3BId | GSTR-3B | Lookup → GSTR3B | | The GSTR-3B return this record was built for. Each return holds its own record for every qualifying bill. |
Id | Id | Guid | Yes | |
InvoiceDate | Invoice Date | DateAndTime | | The bill's document date, copied again on every refresh. The 180-day clock starts here. |
ItcCentralTax | ITC Central Tax | Decimal | | The eligible central tax credit recorded against the bill. This is the amount reversed and later reclaimed. |
ItcIntegratedTax | ITC Integrated Tax | Decimal | | The eligible integrated tax credit recorded against the bill. This is the amount reversed and later reclaimed. |
ItcStateUTTax | ITC State/UT Tax | Decimal | | The eligible state or union-territory tax credit recorded against the bill. This is the amount reversed and later reclaimed. |
Label | Label | Text | | Set to Rule 37 tracker on every record. A caption only. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | Set by Process GSTR3B as R37- followed by the bill's identifier. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
PaidOn | Paid On | DateAndTime | | The latest payment date among the payments applied to the bill, filled only when the bill's open amount is zero or less. Blank while any amount is open, and also blank when no payment with a payment date is applied to the bill, even if its open amount is zero. Refreshed on every processing run. |
ReclaimedInPeriod | Reclaimed In Period | Text | | The return month in which the reversed credit was reclaimed in Table 4D(1), written as year and month. Set only after a reversal, in the month that contains Paid On. Copied from the bill's record on any other return, so a reclaim is reported once. |
RecordTypeId | Record Type | Guid, hidden | | |
ReversedInPeriod | Reversed In Period | Text | | The return month in which the credit was reversed in Table 4B(2), written as year and month, for example 202608. Blank means never reversed. Copied from the bill's record on any other return, so a reversal is reported once. |
SubscriptionKey | Subscription Key | Guid, hidden | Yes | |
UpdatedDateTime | Updated On | DateAndTime | Yes | |
Actions
| Action | Label | Type | What it does |
|---|
Clone | Clone | ServerAction (Clone) | Create a copy of this record |
