ITC not reflecting in GSTR-2A to be reversed or not

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ITC not reflecting in 2A, but we have taken input as per the invoice

if reversal required under which section plz share details
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Restrictions given under rule 36(4)

contact your party fot\rshowing bills in return 

U can avail itc in respect of invoices not uploaded upto 105% of eligible itc of invoices which are reflecting in 2A


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