GST Input Tax Credit
(ITC) Tracker India
Eligibility · Blocked Credits · 180-Day Rule

All four must be satisfied simultaneously under Section 16(2): (1) Valid tax invoice or debit note or bill of entry in your possession; (2) Goods/services actually received — physically or constructively; (3) Tax paid by supplier, verified through GSTR-2B — if supplier hasn't filed GSTR-1, ITC is unavailable; (4) GSTR-3B filed by the recipient. Additionally, the supplier must be paid within 180 days, and ITC must be claimed before November 30 of the following year (or GSTR-9 filing date, whichever is earlier). Missing any single condition blocks ITC entirely.

No. From January 1, 2022, under Rule 36(4), ITC can only be claimed on invoices appearing in GSTR-2B. Provisional ITC is completely eliminated. Even with a valid physical invoice from a registered supplier, if it's absent from GSTR-2B, you cannot claim ITC that month. GSTR-2B is generated on the 14th — from IMS (2025), it's treated as draft and must be recomputed if you take IMS actions after the 14th. Follow up with suppliers proactively. After supplier files late, invoice appears in next GSTR-2B — claim then (subject to Nov 30 deadline).

You must reverse the ITC in the GSTR-3B of the month in which the 180-day period expires, along with 18% p.a. interest from the date of original ITC claim to the date of reversal. Report reversal in GSTR-3B Table 4(B)(2). Once you pay the supplier, reclaim the ITC in that month's GSTR-3B Table 4(D)(1). Many businesses miss this until it surfaces in a GST audit. Use our 180-day tracker above to monitor all open invoices. Alert yourself at 150 days to ensure payment is processed before the deadline.

Section 17(5) blocks ITC on: (1) Motor vehicles ≤13 seats for personal/general use; (2) Food, beverages, outdoor catering, club memberships, health/fitness services; (3) Employee health/life insurance (unless statutory obligation); (4) Works contract for immovable property construction on own account; (5) Goods and services for own-account immovable property construction; (6) Goods lost, stolen, destroyed, or given as free gifts; (7) Tax paid under Sec 74/129/130 (fraud/penalties). These are blocked regardless of business use — there is no "predominantly for business" exception under 17(5).

The last date to claim ITC for FY 2025-26 invoices (April 2025 to March 2026) is the earlier of November 30, 2026 or the date of GSTR-9 filing for FY 2025-26. Critical trap: if you file GSTR-9 before November 30 (e.g., in September 2026), the ITC window closes immediately on that date — even if pending reconciliation would have uncovered additional ITC. Strategy: complete GSTR-2B reconciliation for all 12 months by October 2026, claim any missed ITC, then file GSTR-9 only after. After the deadline, unclaimed ITC is permanently lost with no recourse.

Yes. After paying RCM tax in cash, the registered recipient can claim ITC in the same GSTR-3B period — making RCM largely tax-neutral. Report RCM liability in Table 3.1(d) and claim ITC in Table 4(A)(3). Cannot use ITC to pay RCM — pay cash first, then claim ITC. Exceptions: RCM ITC is blocked if the supply falls under Section 17(5) (e.g., RCM on motor vehicles for personal use). Composition dealers cannot claim any ITC on RCM — it's a pure cost for them. ITC on import of services (IGST paid on RCM) is also claimable in the same GSTR-3B.