Practice Focus

My practice has been focused on GST and Indirect Tax since qualification in 2024. Under the pressure of statutory due dates and multi-state operations, finance teams often focus on timely compliance, making it challenging to implement a structured and continuous ITC monitoring process. The gap that remains is what this practice is built to address.

Prior to this, I worked across multi-state compliance assignments covering 22+ states, which gave me a direct understanding of how ITC positions vary across GSTINs, and how errors in one state carry forward silently into the cumulative picture.

How This Practice Operates

ITC computation at scale is a data and process problem. When a business processes thousands of purchase invoices across multiple GSTINs, even a well-intentioned internal team cannot produce an invoice-level computation that is both accurate and continuous month over month. Several compounding factors make this harder in practice:

• Due date pressure across multiple states leaves little bandwidth for a structured, continuous ITC review.
• ITC can only be identified after reconciliation with GSTR-2B, and that reconciliation itself requires a structured layer beyond basic matching.
• Claimed vs. unclaimed ITC tracking requires a register that carries forward month to month. Without it, corrections from earlier periods are routinely lost.
• Eligibility under Section 16(2) and blocked credit provisions under Section 17(5) must be applied at the invoice level, not as a summary year-end adjustment.
• The standard practice of claiming ITC only to the extent reflected in GSTR-2B, without a corresponding computation register, results in non-compliance with Section 16(2) and is increasingly flagged as an observation in statutory audit reports.
• Without a formal ITC control framework, the same issues recur month after month, with no mechanism to prevent them.

My process uses a structured ITC computation framework, purpose-built for this workflow, to produce traceable outputs that carry forward continuously and are structured as working papers suitable for internal review or external audit support.

GST Session · 2025

Who This Engagement Is For

This engagement is designed for large and mid-to-large enterprises with significant transaction volumes and multi-state GST operations, typically with an annual turnover exceeding Rs. 200 crore. It is particularly valuable for organisations dealing with complex data environments and seeking enhanced control over their ITC position.

The engagement delivers maximum value where an internal finance or tax team manages routine GST compliance, enabling a focused and strategic review of the organisation's ITC position, independent of the day-to-day compliance function.

Professional Background

GST & ITC Sessions

Short-form sessions covering ITC computation concepts, common errors, and structured approaches for finance teams.