ITC Reconciliation API

Reconcile claimed Input Tax Credit against eligible ITC across multiple GSTINs, tax periods, and supplier categories. Identify ITC reversal exposure.

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What is the ITC Reconciliation API?

The ITC Reconciliation API performs a 360-degree ITC integrity check — it cross-references your claimed ITC in GSTR-3B against (a) eligible ITC per GSTR-2B, (b) ITC reversal rules (Rule 42 / 43 / 86A), (c) blocked credits (Section 17(5)), and (d) reverse-charge ITC entries. Returns a structured exposure report.

For enterprises with multiple GSTINs across states, the API supports cross-entity rollup so you can identify ITC at the consolidated level. Output includes recommended journal entries for ITC reversals if any.

Quick spec

Code examples

curl Node.jsPythonJava 
curl -X POST 'https://apisandbox.whitebooks.in/gst/api/v1/itc/reconcile' \
  -H 'Authorization: Bearer YOUR_TOKEN' \
  -H 'Content-Type: application/json' \
  -d '{ /* payload */ }'
Node.js 
const res = await fetch('https://apisandbox.whitebooks.in/gst/api/v1/itc/reconcile', {
  method: 'POST',
  headers: {
    'Authorization': 'Bearer ' + accessToken,
    'Content-Type': 'application/json',
  },
  body: JSON.stringify(payload),
});
const data = await res.json();
Python 
import requests

resp = requests.post(
    'https://apisandbox.whitebooks.in/gst/api/v1/itc/reconcile',
    headers={'Authorization': f'Bearer {access_token}'},
    json=payload,
)
data = resp.json()
Java 
HttpRequest req = HttpRequest.newBuilder()
    .uri(URI.create("https://apisandbox.whitebooks.in/gst/api/v1/itc/reconcile"))
    .header("Authorization", "Bearer " + accessToken)
    .header("Content-Type", "application/json")
    .post(BodyPublishers.ofString(payload))
    .build();
HttpResponse<String> resp = HttpClient.newHttpClient()
    .send(req, BodyHandlers.ofString());

Integrate in 3 steps

  1. Sign up at accounts.whitebooks.in — sandbox credentials issued instantly, no sales gate.
  2. Make your first call against the sandbox base URL using the code example above. Validate against your local model.
  3. Move to production once your tests pass — switch host to https://api.whitebooks.in/gst. Same payload, same response shape.

Frequently asked questions

Does this cover Rule 42 / 43 ITC reversals?

Yes. The API flags reversals for inputs/services used partly for exempt supplies (Rule 42) and capital goods (Rule 43).

How are blocked credits identified?

The API tags Section 17(5) categories (motor vehicles, food, life insurance, etc.) and computes the ITC ineligible portion automatically.

Can I get suggested journal entries?

Yes. The response includes recommended JE objects for ITC reversal — debit ITC reversal account, credit ITC account.

What's the latency for a typical enterprise rollup?

p95 < 800ms for up to 10 GSTINs × 12 months. Bulk reconciliation runs asynchronously for larger datasets — fetch results via webhook.

Explore the full GST API

This is one endpoint inside the WhiteBooks GST API suite. See the full documentation — every endpoint, every parameter, every error code.

Open the GST API page →

Related GST API endpoints

GSTR-1 Filing API → GSTR-2B Fetch API → GSTR-3B Filing API → GSTR-9 Annual Return API →
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