GTA services and unclaimed ITC

This discussion addresses the issue of unclaimed Input Tax Credit (ITC) for businesses providing Goods Transport Agency (GTA) services. It clarifies that GTA services are ineligible for ITC. The thread explains the process of reversing any unclaimed ITC appearing in GSTR 2A or 2B. Furthermore, it details the specific columns to use for this reversal in GSTR 3B and outlines the subsequent impact on the GSTR 9 annual return.