TraCarta / The Recovery / ITC Recovery
Recovery · ITC

Every month.Before the window closes.

ITC recovery is a continuous practice, not a one-off project. The firm reconciles your filings every month against the invoices the engine captured, identifying recoverable credit, flagging the unmatched, and posting cleared positions before the T+180 window forecloses them.

Monthly
Continuous reconciliation cycle
T+180
Window enforced, not assumed
Six types
Of unmatched credit handled
The shape of ITC over time

Two years. One curve that wants to close.

Every recoverable credit has a 180-day window. The window doesn't move; the calendar does. Credit captured in October expires in April; credit captured in April expires in October. The leakage curve below shows the shape this takes when nothing intervenes.

Recovery vs leakage · rolling 24 monthsFY 23-25
Recovered Leaked T+180 cliff
Recovered, 24M
₹ 6.84 Cr
posted · cleared · reconciled to ERP
Leaked past T+180
₹ 2.42 Cr
three cliff events visible · structurally unrecoverable
In window, next 90 days
₹ 68L
at risk · the next cliff approaches
The rhythm of the practice

A monthly loop. Not a yearly project.

ITC recovery is a continuous engagement, not a one-time clean-up. Every month, the same six-step cycle runs, capture, reconcile, opine, post, confirm, close. The ledger stays clean because the cycle never stops.

01
Capture
SkyDoc syncs airline invoices; StayDoc syncs hotel e-invoices. New month, new evidence set.
02
Reconcile
SkyLedger and StayLedger match captured invoices against your GSTR-2B for the month. Gaps classified into six types.
03
Opine
Tax desk writes positions on disputed or edge-case claims. Each position cleared; each claim ready to post.
04
Post
AlignIQ posts cleared credits to your ERP, SAP S/4HANA, Oracle Fusion, NetSuite, Tally Prime, MS Dynamics, with the audit trail attached.
05
Confirm
AlignIQ reads back from the ERP; TripBoard reflects posting state. Workflow re-routings caught and reported.
06
Close
Month's recon report and invoice bundle delivered through TripBoard. Cycle closes; next month opens.
Why credit sits unmatched

Six causes. One named action for each.

Unmatched ITC is not one problem. It is six. Each cause has a distinct shape, a distinct route to recovery, and a distinct point at which the firm intervenes. Below: each cause paired with what the firm actually does about it.

U·01
Supplier hasn't filed yet
The supplier issued the invoice but hasn't filed GSTR-1 for the period. Your GSTR-2B doesn't show the credit. Time-sensitive; the supplier may or may not file in time.
Firm's intervention
Track the supplier's filing pattern; nudge before T+180 with documented follow-up.
U·02
Wrong GSTIN on invoice
Supplier raised the invoice against the wrong buying GSTIN, often a parent or unrelated entity. Structurally unclaimable as-is.
Firm's intervention
Pursue credit note and re-invoicing with the supplier; track to closure.
U·03
B2C on B2B
Supplier classified the invoice as B2C (consumer) rather than B2B. Credit is not visible on the GST portal at all.
Firm's intervention
Tax desk takes a position; file under "missed but valid" route with documentary support.
U·04
Place-of-supply mismatch
Invoice raised with IGST where CGST/SGST applies, or vice versa. Recoverable in principle but the route is non-trivial.
Firm's intervention
Tax desk writes a POS position; route claim through correct registration with opinion attached.
U·05
Time-window closed
Credit identified but past the T+180 statutory window under section 16(4). Unrecoverable absent a narrow exception.
Firm's intervention
Document the leak; tighten upstream so it doesn't repeat; case-by-case section 16(4) review.
U·06
Supplier deregistered
Supplier's GSTIN has been suspended or cancelled by the tax authority. The invoice exists but the credit may be denied.
Firm's intervention
Verify status at filing time; tax desk takes a position on whether to claim or to surface as risk.
Start with the diagnostic

See your ITC leakage before the next cliff.

The diagnostic shows your 12-month leakage curve, the cliff that's already closed, and the credit still in window, in writing, with the gap-type taxonomy applied to your filings.

Read about the diagnostic Back to The Recovery