Formula - Previous Year Table 14 + Table 4 + Table 5 + Table 10 - Table 11 - Table 9 - Table 14

• Table 4 - Outward supplies (Sales) in the financial year where tax is paid.
• Table 5 - Outward supplies (Sales) in the financial year where tax is not paid.
• Table 10 - Supplies (Sales)(+) declared in next financial year pertaining to current financial year.
• Table 11 - Supplies (Sales)(-) reduced in next financial year pertaining to current financial year.
• Table 9 - Tax paid during the financial year.
• Table 14 - Difference Tax paid on account of declaration in Table 10 & 11.

• Credit Notes to be deducted from the GSTR 2A Available Credit as per Invoices
• Debit Notes to be added to the GSTR 2A Available Credit as per Invoices

• Rule 42 : reversal for goods or services used in supply of tax free goods & services
• Rule 43 : reversal for capital goods or services used in supply of tax free goods or services
• Rule 37 : If payment is not made to supplier within 180 days from invoice
• Rule 39 : Related to Input Tax Distributor
• Section 17 (5) : Goods or services used in construction, renovation, repairs of immovable property.

• Table 4 : Details of Taxable sale
• Table 5 : Details of exempt and non GST Supply
• Table 6 : ITC Availed during the year (A) as per 3B others bifurcation
• Table 7 : ITC Reversal as per Rules
• Table 8 : ITC Related other Info
• Table 9 : Col Tax Payable = liability as per Table 4