Every supplier past the line
The unpaid bills that crossed 180 days from the invoice date — not the due date — oldest first, with days past the threshold.
Free Chartford add-on for TallyPrime
GST 180-Day ITC Reversal · Rule 37
Reverse the right ITC, before the clock costs you.
Every purchase invoice you haven’t paid in 180 days forces an ITC reversal under Rule 37 — with interest. Tally has no report for it. This one finds them, supplier by supplier, at each supplier’s own GST rate, inside TallyPrime.
or scroll down to see it work ↓
Invoice booked, ITC claimedReverse & pay interest
DAY 180
Day 090180past due
Second proviso to s.16(2), Rule 37: pay the supplier within 180 days of the invoice date, or reverse the ITC you claimed — proportionate to the unpaid amount, with interest under s.50 — and re-claim it only when you pay.
TallyPrime 7.1 & 7.0 · installs in 2 minutes · read-only · your data never leaves your computer
The reversal nobody reports until audit
Tally ages your payables. It never tells you which ones cost you ITC.
Your books already hold every figure: the purchase invoice, its date, the GST you claimed on it, and how much of it is still unpaid. What no Tally report joins together is the one question the department asks — which of those unpaid invoices crossed 180 days, and how much input credit has to go back.
What the rule requires
Reverse the ITC on any supplier invoice unpaid beyond 180 days from its date, proportionate to the amount unpaid, with interest under s.50. Report it in GSTR-3B table 4(B)(2) — the reclaimable bucket. When you later pay, re-claim in 4(A)(5). Put it in the wrong table and the credit is gone.
BUSY ships this report. TallyPrime doesn’t — its own GST FAQ tells you to switch on a column and count the days yourself. So the job becomes an afternoon: export the payables ledger, rebuild the ageing from the invoice date, and match the tax by hand. Every month, before every 3B.
See it at rest
Open it, and every supplier past 180 days is already there.
One row per supplier: the unpaid bills that crossed the line, the GST read from their own vouchers, the ITC to reverse, and the interest — sorted, with the exact journal named at the foot.
Rule 37 — unpaid beyond 180 daysDEMO COMPANY PVT LTD · INVOICE-WISE
| Supplier | Past | Unpaid bills | GST % | ITC to reverse | Interest |
|---|---|---|---|---|---|
| Northwind Traders Pvt Ltd | 3 b | 6,60,000 | 12.4 | 72,819 | 22,400 |
| Meridian Supplies Co | 4 b | 18,50,000 | 8.6 | 1,46,501 | 30,100 |
| Crestline Systems | 6 b | 41,000 | 16.2 | 5,716 | 980 |
| Baltic Instruments GmbH import | 3 b | 15,20,000 | — | excluded | — |
| Bexley & Co LLP no GST on vouchers | 1 b | 2,45,000 | 0.0 | nil | — |
Demo company. No real supplier or balance is shown — and a supplier whose vouchers carry no GST, or one you’ve marked as an import, correctly reverses nothing.
What it does
It reads the tax the way the rule reads it — per invoice, per supplier.
180d
gst
Rate from the real vouchers
Reads each supplier’s own purchase vouchers, so a 5% supplier and an 18% supplier aren’t averaged into one. A supplier with no GST reverses nothing.
4B2
The exact reversal entry
Names the Tally stat-adjustment path — Reversal of ITC → Non-Payment to the Supplier, Rule 37(2) — and the mirror entry to re-claim when you pay.
s.50
Interest, computed
Indicative interest under s.50 on each overdue bill, with the assumption stated on the screen — never one confident number.
ldgr
Invoice-wise or ledger-wise
For books where payments were never adjusted against bills, cap each reversal at the supplier’s net ledger balance. Your explicit choice, named on the title bar.
excl
Drop what doesn’t apply
Reverse-charge, imports, Schedule I — or a party whose opening balance is wrong and can’t be fixed today. One keystroke on the Status cell.
safe
Read-only, on your data
A report inside your own TallyPrime. It posts no voucher, changes nothing, and uploads nothing — the same posture as the SAP reversal report.
2min
Two-minute install
Load one file into TallyPrime and it appears under Gateway of Tally → Chartford. No migration, no setup project, no licence key, no expiry.
How it works
Email to open report in four steps.
- Tell us where to send it. Your name, firm and TallyPrime release — we email you the file, free.
- Load it into TallyPrime. Help → TDLs & Add-Ons, point it at the file, Ctrl+A. It appears under Gateway of Tally → Chartford.
- Open the report. Every supplier past 180 days is populated from your own company data the moment it opens.
- Reverse and re-claim. The exact journal is named at the foot — pass it, and re-claim the credit the day you pay.
Get it free
No payment, no card, nothing to expire.
Tell us where to send it and we email you the file with install steps. It’s free and it stays free — nothing to buy, nothing to activate, yours to keep and to share.
Three emails and nothing else: the file, one check-in the next day, and a version update if one ships. One-click unsubscribe on every one.
Straight answers
Common questions
Does it post the reversal for me?
No, deliberately. It finds the bills and names the exact entry to pass — F7 Journal → Alt+J → Reversal of Input Tax Credit → Non-Payment to the Supplier, Rule 37(2). Finding the bills is the hard, scarce half; posting a statutory journal for you is a liability with no upside. Every serious tool, including SAP, separates the two.
Are the numbers final?
It’s a working aid, not advice. Tally exposes no tax at bill level, so where a bill can’t be tied to its own voucher the supplier’s blended rate is used — and the row says so. Verify each figure against the invoice before you file.
What if a supplier sells at mixed GST rates?
Each bill is priced from the voucher that created it where that voucher can be matched, so mixed rates are handled per bill. Where a bill can’t be matched, it falls back to the supplier’s overall rate and the row shows “supplier avg” — never a silent guess.
Which TallyPrime versions does it work on?
TallyPrime 7.1 is fully supported and 7.0 works as well. Older 6.x is best-effort — tell us your release and we’ll confirm.
Does my data leave my computer?
No. It’s a report that runs inside your own TallyPrime on your own company data. Nothing is uploaded to us or anyone else.
Is it really free? What’s the catch?
No catch — no licence fee, no trial clock, no activation key. We ask for your email so we can send the file, check in once to ask if it worked, and tell you if an update ships. We build these because they bring the right people to Chartford.
