Input tax credit for FY 2025-26 has a hard stop on Monday 30 November 2026. After that date the credit is generally no longer available to take, and it stops being a timing difference and becomes a real cost in your profit and loss.
This is general information for educational purposes, not tax advice. It is not a tax opinion and it does not apply your facts. GST rules and due dates can change, and section 16(4) can be shortened by your own annual return date. Confirm everything with your Chartered Accountant or GST practitioner before you act. Digi Soft is not a CA firm and does not file returns.
The problem is that three records decide whether you get it, and they were never designed to agree: your purchase register, GSTR-2B and the GSTR-3B you actually filed. Every invoice where they disagree is either money you have not claimed yet, or a question you have not answered yet. This kit is the method, the worksheets and the words to send.
What you get
- 24-page printable A4 PDF: the 30 November deadline in plain English, who it applies to, what a difference between the three records actually means, the four common causes, and a seven-step reconciliation method
- Printable worksheets: a 3-way reconciliation sheet with 44 invoice rows across two pages, and a one-page summary you fill in and take to your CA
- The supplier chase pack: when to chase and when not to, four messages you can send as they are, and a five-rung escalation ladder with the dates that matter in November
- A full QRMP warning page — quarterly filers must not assume the November date behaves like a monthly filer's. Three traps, and what to do about each
- The Section 17(5) blocked-credit checklist as a plain-language working list, plus the five questions to ask about every unmatched invoice before you chase it
- A 'what to do if you find a shortfall' page laying out the real trade-offs, and a day-by-day final-week plan for 24 to 30 November
- Excel / Google Sheets, 5 tabs with live formulas: Reconciliation (8 worked examples plus 200 blank formatted rows), Summary, Blocked credit check, Supplier chase log, How to use
What the Excel actually does
- Type Y, N or the real amount against each invoice in the Books, 2B and 3B columns. The grey columns work out the difference and label every row MATCHED, MISSING IN 2B, MISSING IN BOOKS, AMOUNT MISMATCH or NOT IN 3B.
- The Summary tab totals credit in books vs 2B vs 3B, works out both gaps, and counts each status, so you can see the size of the problem in one screen.
- The chase log counts the days since you first asked and tells you when to escalate, so no supplier goes quiet for a fortnight without you noticing.
- Works in Excel, Google Sheets, LibreOffice and WPS. All formulas are standard, with no macros.
Files included
- GST-ITC-Last-Call-Kit.pdf (24 pages, A4, print-ready)
- GST-ITC-Last-Call-Kit-Reconciliation.xlsx (Excel, Google Sheets, LibreOffice, WPS)
- README.txt
Who it is for
Traders, small manufacturers, service businesses, freelancers registered for GST, exporters, and the accountants and CAs who reconcile for them. Useful whether you file monthly or quarterly.
Please note
Not tax advice. This kit is general information for educational purposes only. It is not a tax opinion, and it does not apply your facts. GST law, rules, forms and dates change. Confirm every decision with your Chartered Accountant or GST practitioner before you act. Digi Soft is not a CA firm and does not file returns. The kit deliberately quotes no circular numbers, notification numbers, penalty amounts or case law, and it promises no refund or saving amount. Images on this page are illustrations. Instant digital download after payment, for personal use.
How to pay: only through the digisoftwar.com checkout (Razorpay). We never ask you to pay by any other link, QR code or bank account. If anyone asks you to, do not pay, and tell us at [email protected] or on WhatsApp +91 95665 27786.
FAQ
Is 30 November 2026 definitely the last date?
For FY 2025-26, section 16(4) sets the cut-off at 30 November of the following financial year or the date you file the annual return, whichever is earlier. So 30 November 2026 is the outer limit unless your annual return is filed sooner. Check for any current notification with your CA before you rely on the date.
I file quarterly (QRMP). Does the date move for me?
No. The date comes from section 16(4), not from your filing frequency. Page 17 of the PDF covers the three QRMP traps, including the quarterly blind spot on GSTR-2B.
Do the formulas work in Google Sheets?
Yes. Upload the .xlsx to Google Drive and choose File > Save as Google Sheets. The formulas and dropdowns carry over. If a colour rule does not, the sheet still calculates; only the highlight is missing.
Is it a physical product?
No. It is an instant digital download. Print on A4 at home or at a print shop, or write on it in any PDF app.
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