Why track ITC eligibility during reconciliation?

It helps teams quickly separate recoverable tax cases from non-claimable entries and avoid review delays.

Does eligibility change the match result?

It does not change the raw match itself, but it changes how the reviewer treats the tax impact and claim decision.

[003] GLOSSARY

Understand ITC eligibility in practical reconciliation terms and apply it consistently during mismatch triage.

29 May 2026

ITC eligibility determines whether paid input tax can be claimed under GST rules for a transaction.

Eligibility should be captured while reviewing mismatches so tax impact decisions happen early, not during filing crunch.

An invoice may be matched to GSTR-2B but still remain under review if the supporting conditions for claim are not yet satisfied.

Teams sometimes treat a match as proof of claimability. The two checks are related, but they are not the same.