GST 105% CALCULATION QUERY

if previous month invoice amended it is autopopulated in that month GSTR 2A, we need to consider this amendment in current month 105% itc calculation? if yes what amount of amendment value full value or differential value? ie,
1.if invoice value Rs.150000+18% GST in December 2020, after amendment Rs.180000+18% GST But this amendment made in january 2021 and after amendment it is autopopulated in GSTR2A of December 2020 then this is amended invoice is considered for 105% itc calculation in January 2021 what amount Rs.180000+18 GST or 30000+18% GST?
2.if invoice value Rs.180000+18% GST in December 2020, after amendment Rs.150000+18% GST But this amendment made in january 2021 and after amendment it is autopopulated in GSTR2A of December 2020 then this amended invoice is considered for 105% itc calculation in January 2021 what amount Rs.150000+18 GST or 30000+18% GST?
what to do in both situation?
Situation one we need to consider this as itc for 105% calculation in january 2021?
Situation two we need to reduce this itc from 105% calculation in january 2021?
Replies (2)
Quick Summary
This discussion addresses a query regarding the calculation of 105% Input Tax Credit (ITC) when previous month's invoices are amended. It specifically asks whether amended invoice values, appearing in the current month's GSTR-2A for a past period, should be included in the 105% ITC calculation for the current month. The user seeks clarification on whether to use the full amended value or just the differential amount, and how to proceed in cases of both upward and downward amendments.

Don't go into 105% calculation. Take only what is available in GSTR-2B otherwise you will spend half on the next year reconciling for this year.
In this what to do?

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