Complete Input Tax Credit management in one place
ITC Availed
ITC Availed Through FORM GSTR-3B
WhiteBooks aggregates total Input Tax Credit (ITC) availed during the financial year from filed GSTR-3B returns across IGST, CGST, SGST/UTGST, and CESS, providing a consolidated view, accurate reporting, and compliance readiness.
IGST Credit Summary
Displays the total IGST Input Tax Credit claimed across all filed GSTR-3B returns for the financial year, ensuring accurate tracking of federal-level tax credits.
CGST Credit Summary
Shows the total CGST Input Tax Credit availed during the year, consolidating all state-level credit claims for review and reconciliation.
SGST/UTGST & CESS Credit Summary
Provides a combined view of SGST/UTGST and CESS Input Tax Credit claimed across the year, offering a complete picture of state/cess credits for the financial period.
ITC on Inward Supplies
Input Tax Credit – Other Than Imports & Reverse Charge
WhiteBooks captures ITC on inward supplies from domestic suppliers, excluding imports and reverse charge, categorized into Inputs, Capital Goods, and Input Services including SEZ services, ensuring accurate classification, reporting, and compliance readiness.
ITC on Inputs
Displays ITC claimed on goods received from regular domestic suppliers and eligible SEZ services, providing clarity on credit for raw materials and consumables.
ITC on Capital Goods
Shows ITC claimed on capital goods procured during the year from domestic suppliers, including SEZ services, ensuring accurate reporting for fixed assets.
ITC on Input Services
Highlights ITC claimed on services received from domestic suppliers and SEZs, giving a consolidated view of service-related credits for the financial year.
ITC from Unregistered Persons
ITC on Inward Supplies from Unregistered Persons
WhiteBooks captures ITC availed on inward supplies from unregistered persons under reverse charge during the financial year, classified into Inputs, Capital Goods, and Input Services, ensuring accurate classification, reporting, and compliance readiness.
ITC on Inputs from Unregistered Persons
Displays ITC claimed on goods purchased from unregistered suppliers where reverse charge tax was applicable, ensuring accurate credit reporting.
ITC on Capital Goods from Unregistered Persons
Shows ITC claimed on capital goods acquired from unregistered persons under reverse charge, providing clarity for fixed asset credits.
ITC on Input Services from Unregistered Persons
Highlights ITC claimed on services received from unregistered persons where reverse charge tax was paid, consolidating service-related credits for the financial year.
ITC from Registered Persons
Input Tax Credit – Reverse Charge (Registered Persons)
WhiteBooks captures ITC availed on inward supplies from registered persons under reverse charge during the financial year, categorized into Inputs, Capital Goods, and Input Services, ensuring accurate classification, reporting, and compliance readiness.
ITC on Inputs from Registered Persons
Displays ITC claimed on goods received from registered suppliers under reverse charge, ensuring correct reporting of taxable inputs.
ITC on Capital Goods from Registered Persons
Shows ITC claimed on capital goods procured from registered suppliers under reverse charge, providing a clear view of asset-related credits.
ITC on Input Services from Registered Persons
Highlights ITC claimed on services received from registered suppliers where reverse charge tax was applicable, consolidating service-related credits for the financial year.
ITC on Import of Goods
ITC on Import of Goods Including Supplies from SEZs
WhiteBooks captures IGST-based ITC availed on imported goods and supplies from SEZs during the financial year, categorized into Inputs and Capital Goods, ensuring accurate classification, reporting, and compliance readiness.
ITC on Imported Input Goods
Displays ITC claimed on imported input goods, including those received from SEZ units, providing clarity on eligible credits for raw materials.
ITC on Imported Capital Goods
Shows ITC claimed on imported capital goods, including SEZ supplies, ensuring accurate reporting of fixed asset credits for the financial year.
IGST Component on Imports
Highlights IGST and CESS claimed on imported goods, reflecting the applicable tax components since CGST and SGST are not levied on imports.
ITC on Import of Services
ITC for Imported Services Excluding SEZ Supplies
WhiteBooks captures IGST-based ITC availed on services imported from outside India during the financial year, excluding SEZ inward supplies, ensuring accurate classification, reporting, and compliance readiness.
IGST ITC on Imported Services
Displays IGST credit claimed on services imported from foreign service providers under the reverse charge mechanism for the financial year.
SEZ Services Exclusion
Clarifies that services received from SEZ units are excluded here, as they are captured separately under inward SEZ supplies.
CESS on Imported Services
Highlights the CESS component of ITC availed on imported services, if applicable, ensuring complete tax head coverage.
ITC from ISD
ITC Received from Input Service Distributor
WhiteBooks captures total ITC distributed and received from the Input Service Distributor (ISD) during the financial year across all tax heads as declared in GSTR-3B, ensuring accurate consolidation, reporting, and compliance readiness.
IGST ITC from ISD
Displays the total IGST credit allocated to the taxpayer through ISD distribution during the financial year. This includes all monthly filings, providing clarity on how much inter-state credit has been received and is available for utilization.
CGST and SGST ITC from ISD
Shows the cumulative CGST and State/UT Tax credits received via ISD distribution over the financial year. It offers insight into domestic tax credits that can be offset against liabilities, ensuring transparency in ITC allocation.
Supporting businesses from a wide range of industries
Highlights the total CESS credit received through ISD distribution, aggregated from all monthly GSTR-3B filings. This ensures complete tracking of all tax heads and accurate reflection of available ITC for the financial year.
ITC Reclaimed
ITC Reclaimed as Per Statutory Provisions
WhiteBooks captures ITC previously reversed and subsequently reclaimed during the financial year under applicable GST provisions across IGST, CGST, SGST, and CESS, providing a consolidated view, accurate tracking, and compliance-ready reporting.
IGST ITC Reclaimed
Displays the total IGST credit reclaimed after earlier reversals under applicable GST provisions. This ensures taxpayers can track inter-state credit restored during the financial year.
CGST and SGST ITC Reclaimed
Shows the cumulative CGST and State/UT Tax credits that were reclaimed following prior reversals. This provides insight into domestic tax credits restored for utilization against liabilities.
CESS ITC Reclaimed
Highlights the total CESS credit reclaimed during the financial year after earlier reversals, ensuring complete tracking of all tax heads and accurate ITC records.
Transition Credits
Transition Credits Through TRAN-I and TRAN-II
WhiteBooks captures transitional ITC availed from pre-GST regimes through TRAN-I and TRAN-II filings during the financial year, including carry-forward credits and revisions, ensuring clear visibility, accurate tracking, and compliance-ready reporting.
TRAN-I Credit Including Revisions
Displays the total ITC availed through TRAN-I filings during the financial year, including any subsequent revisions. This allows users to track how earlier transitional credits have been adjusted or corrected.
TRAN-II Credit
Shows the total ITC claimed through TRAN-II filings for stock-based credits during the financial year. This provides visibility into credits related to closing stock and inventory transitions from the pre-GST era.
Other Transitional ITC
Captures any additional transitional ITC availed during the financial year that does not fall under the defined categories of TRAN-I or TRAN-II. This ensures all miscellaneous carry-forward credits are included in the annual ITC summary.
TRAN Credit Reversals
Reversal of TRAN-I and TRAN-II Transition Credits
WhiteBooks captures reversal of transitional ITC availed through TRAN-I and TRAN-II filings during the financial year, reflecting reported adjustments and reductions, ensuring clear visibility, accurate tracking, and compliance-ready reporting.
TRAN-I Credit Reversal
Displays the total transitional credit originally claimed through TRAN-I that has been reversed during the financial year. Includes CGST and SGST components to show precise adjustments for each tax head.
TRAN-II Credit Reversal
Shows the total transitional credit originally claimed through TRAN-II that has been reversed during the financial year. Captures CGST and SGST amounts to highlight adjustments from stock-based transitional credits.
Total ITC Reversed
Presents the auto-calculated sum of all ITC reversals from TRAN-I, TRAN-II, and other applicable categories. Provides the final annual ITC reversal total across IGST, CGST, SGST, and CESS, ensuring a complete reconciliation of transitional credit adjustments.
ITC Reversal
ITC Reversed Under GST Rules
WhiteBooks captures rule-based ITC reversals declared during the financial year, including non-payment, exempt supplies, capital goods, blocked credits, and other GST-defined scenarios, providing a consolidated view, accurate tracking, and compliance-ready reporting.
Reversals Under Rules 37, 37A, and 38
Displays ITC reversals triggered by non-payment to suppliers within 180 days (Rule 37), reversals where suppliers have not filed their returns (Rule 37A), and reversals applicable to banking and financial institutions (Rule 38). This ensures clarity on reversals linked to supplier compliance and specific industries.
Reversals Under Rules 39, 42, and 43
Shows reversals from Input Service Distributor adjustments (Rule 39), proportionate reversals for inputs and input services used for exempt supplies (Rule 42), and proportionate reversals for capital goods used for exempt supplies (Rule 43). This helps track ITC reductions based on usage and exempted activities.
Reversals Under Section 17(5) and Other Cases
Highlights blocked credits ineligible for ITC claim under Section 17(5) and any other reversals not covered by the above rules. Users can view descriptions for each reversal to understand the specific reason for credit adjustment.
Net ITC
Net ITC Available for Utilization
WhiteBooks shows the net ITC available after accounting for all reversals during the financial year, calculated as the difference between ITC availed and ITC reversed, providing clear visibility, accurate assessment, and compliance-ready reporting.
Net IGST Available
Provides a detailed view of the net Integrated Tax (IGST) credit available for utilization. It reflects the IGST availed minus any IGST that was reversed during the year, giving a precise measure of the credit that can be used for offsetting IGST liabilities.
Net CGST and SGST Available
Displays the net Central Tax (CGST) and State/UT Tax (SGST/UTGST) credits available. The card calculates the difference between the total CGST/SGST availed and the respective reversals, helping users understand the actual credit they can apply toward their domestic tax obligations.
Net CESS Available
Shows the net CESS credit available for utilization. It accounts for total CESS availed less any CESS reversals, providing a clear view of the final CESS amount that can be claimed or offset during the financial year.
ITC Reconciliation
ITC Reconciliation with GSTR-2B and Declared Figures
WhiteBooks provides a detailed reconciliation of ITC by comparing GSTR-2B available credit with ITC declared and availed in returns, highlighting differences, unclaimed credits, and ineligible ITC, ensuring accurate tracking, validation, and compliance-ready reporting.
GSTR-2B vs Declared ITC Comparison
Displays the ITC reported in the GSTR-2B versus the ITC actually declared in the returns. It calculates the difference to highlight discrepancies, ensuring taxpayers can see which credits were recognized by the system but not fully availed.
Available but Not Availed / Ineligible ITC
Shows the ITC that was available to the taxpayer but was either not claimed or deemed ineligible under GST provisions. This helps identify opportunities for claiming missed credits and understanding restrictions.
ITC to be Lapsed
Summarizes the total ITC that cannot be carried forward to the next financial year. This includes ITC that was available but not availed, ineligible ITC, and any other credits identified for lapse, giving a clear view of non-recoverable tax credits.
IGST on Imports and ITC Lapsing
GST Paid on Imports & Unavailed ITC
WhiteBooks tracks IGST paid on imported goods including SEZ supplies and reconciles it with ITC availed, identifying unclaimed or deferred credits, ensuring accurate utilization, clear visibility, and compliance-ready reporting.
IGST Paid vs Credit Availed on Imports
Displays the total IGST paid on imports during the financial year, including SEZ supplies, and compares it with the IGST credit actually availed. This helps taxpayers verify that imported goods credits are correctly accounted for.
Deferred Import ITC
Highlights IGST credit on imports that has been deferred to the next financial year, reducing the amount of credit available for current-year utilization. This ensures proper tracking of carry-forward ITC.
Import ITC Difference and Unavailed Credit
Shows the difference between IGST paid on imports and the sum of credit availed plus deferred credit. This represents the portion of import ITC that was available but not claimed, contributing to the total ITC that will lapse if not utilized.
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WhiteBooks tracks and reconciles Input Tax Credit across domestic and import supplies for accurate GST reporting and simplified credit management.
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