Input Tax Credit disputes are one of the leading causes of GST notices, and most of them trace back to a handful of recurring errors.
Claiming ITC on invoices where the supplier hasn't filed their GSTR-1, or where GSTR-2B shows a mismatch, is the most common trigger — this is exactly why a monthly reconciliation between your purchase register and GSTR-2B matters.
ITC on blocked credits — certain motor vehicles, employee benefits like food and beverages, or works contract services — is another frequent slip that surfaces during departmental audits.
Building a simple monthly reconciliation habit, rather than an annual clean-up before the audit, is by far the most effective way to keep your ITC position defensible.
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