GSTR-2B ITC Reconciler

What it does

• Matches your purchase register (Tally, SAP, Zoho, Busy or any ERP) to GSTR-2B / IMS using a 5-level ladder: exact, value diff, date diff, fuzzy invoice no, wrong GSTIN.
• Quantifies ITC at risk in rupees per tax head, with a books → 2B → safe-to-claim bridge.
• Flags risk overlays: Section 17(5) blocked credit, 16(4) time limit, Rule 37 (180 days), Rule 37A, RCM, IMS pending/rejected.
• Drafts vendor emails for the top 10 vendors by ITC at risk.
• Gives a verdict: CLAIM / CLAIM-WITH-HOLD / DO-NOT-FILE for your GSTR-3B.

How it works

1. Attach the purchase register and GSTR-2B (Excel/JSON) for the same period.
2. Ask: "Reconcile my ITC for this month."
3. Get an Excel workbook with live formulas, where every row traces to its source file and row, plus a "cannot verify" list.

Works with

Any agent that reads SKILL.md. Needs read files and Python (openpyxl) for the Excel output.

Known limitations

A reconciliation aid, not a GST opinion. Confirm blocked-credit and time-limit flags against the facts and the current notifications. Reads only the files you attach and makes no portal calls.