Accurate ITC management for GST returns

WhiteBooks ITC Overview brings together all ITC categories — ITC Availed, ITC Reversed, ITC Reclaimed, Ineligible ITC, and Pending ITC amounts — in one consolidated view. This snapshot is scoped to the draft stage so you can assess your complete credit position before final posting to GSTR-3B and catch any discrepancies across all categories in one place.

WhiteBooks tracks two types of ITC reversals — those made as per CGST provisions including Section 17(5) restrictions, and Other Reversal Cases covering miscellaneous conditions not captured by standard rules. Both are displayed separately alongside the Total ITC Reversed aggregate, ensuring every reduction to your claimable credit is clearly accounted for and reflected accurately in the reconciliation summary.

WhiteBooks Ineligible ITC module separates credits that cannot be claimed under GST provisions — such as those restricted by time limits or Place of Supply rules — from ITC that was previously reversed but is now eligible to be Reclaimed from an Earlier Period. It also shows Period-Based Ineligible ITC scoped to the selected month, so you always know which credits are restricted, which are recoverable, and how this affects your net claim for that filing period.

WhiteBooks enforces a Submission Control layer in the Final Actions module that requires ITC to be fully reviewed and reconciled against purchase records and GSTR-2B data before the Post into GSTR-3B action becomes available. This prevents accidental submission of unverified or partially matched credits, ensures all availed, reversed, reclaimed, and ineligible ITC values are finalized, and keeps your filing audit-ready at every step.