There is amendment coloumn in gstr 2A for Amended b2b, amended tcs/tds, amended credit/debit note,
1.Based on this we need to reverse / claim itc in GSTR 3B?
2.for 105% itc calculation we need to consider above mentioned amendment? if yes which amendment is considered from above?
Menu
GSTR 2A QUERY
Replies (1)
You must account for GSTR-2A amendments in your GSTR-3B by adjusting your ITC claims (claiming more if the value increased, reversing if it decreased). These amendments directly impact your 105% (Rule 36(4)) calculation; therefore, you should always use the latest "net" figures from your updated GSTR-2A to ensure your claims remain compliant and avoid scrutiny from tax authorities.
Recent Topics :
- Income tax on Australian Stipendiary Steward on 3
- INCOME TAX SECTION 92E
- Queries on Tax Invoice and GST
- Income Tax Auditor Tenure for Small Companies
- Sec 8 company sec 12ab reg
- AIS Password: How to Open Your AIS PDF?
- Interview Questions
- ITR Filing Last Date 2026
- Tds - filing Conso File for tax year 2026-27
- ITR-3 Filing For AY 2026-27 - Tips
Related Topics :
CAclubindia
