GSTR-2B Review and Input Tax Credit Management — Eligible. Evidenced. Claimed.
Credit management built on the static statement — eligibility review, blocked credit identification, reversal workings and reconciliation before every summary return is filed.
Book Free ConsultationGSTR-2B fixes the credit position for a period. It is generated once, it does not shift afterwards, and it is the statement against which credit claimed in the summary return is examined.
At N D Savla & Associates, we review that statement each period for businesses in Nashik and Maharashtra — testing eligibility, separating blocked credit, preparing reversal workings and reconciling the claim before the return is filed.
Availability is not the same as eligibility. Credit can appear in the statement and still be blocked, attributable to exempt supply, or reversible because the supplier has not been paid — and each of those needs a working, not an assumption.
Our Input Tax Credit Services
Statement Review
Period-wise review of the static credit statement against the purchase records.
Eligibility Testing
Testing of credit against the conditions for availment under the Act.
Blocked Credit Identification
Identification of credit blocked under the specific restrictions in the law.
Common Credit Apportionment
Apportionment of common credit between taxable, exempt and non-business use.
Reversal Workings
Preparation of reversal workings, including for non-payment to suppliers.
Re-Availment Tracking
Tracking of reversed credit eligible for re-availment on payment.
Return Reconciliation
Reconciliation of credit claimed in the summary return with the statement.
Credit Ledger Review
Review of the electronic credit ledger balance and its utilisation.
Our Credit Management Process
Statement & Register Import
The period statement and purchase register are imported and aligned.
Eligibility Review
Each line is tested for eligibility, blocking and business use.
Reversal Computation
Apportionment and reversal workings are prepared for the period.
Claim Finalisation
The credit to be claimed is finalised and reconciled before the return is filed.
Tracking
Reversed and pending items are tracked for re-availment in later periods.
Why It Matters
Frequently Asked Questions
Want your credit claim reviewed before filing?
Share a period’s statement and purchase register — we’ll test eligibility line by line.
