Input Tax Credit ledger for Indian GST: one entry per ITC event for a GSTIN and tax period, split into CGST, SGST, IGST and cess. ItcManagementService posts Availed and Blocked entries from the period's input TaxTransaction rows grouped by ITC category — it deletes and re-creates the period's Availed/Blocked entries on each run, so availment is idempotent per period — and adds negative-signed Reversed entries for the Rule 42/43 and Rule 37 reversals. Net ITC available for a period is every entry summed except Blocked ones, which are excluded outright; the same rows, grouped by supplier GSTIN, are what GSTR-2B reconciliation compares against the downloaded statement.
Fields
| Field | Label | Type | Required | What it does |
|---|
Category | Category | Text | | Which head the credit falls under — inputs, input services, capital goods, or IGST paid on imports. Availment groups the period's input tax transactions by this category (together with eligibility) and writes one ledger entry per group, so it determines how many rows a period produces. |
Cess | Cess | Currency | | |
CGST | CGST | Currency | | |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
EntryDate | Entry Date | Date | | |
EntryType | Entry Type | Text | | What kind of ITC event the row records: availed, blocked, reversed or re-availed. It governs the arithmetic — blocked entries are excluded from available credit entirely rather than subtracted, while reversal entries carry negative tax amounts and so reduce it. Availed and blocked entries for a period are deleted and rebuilt whenever availment is re-run; reversal entries are not. |
GSTRegistrationId | GST Registration | Lookup → GSTRegistration | | |
Id | Id | Guid | Yes | |
IGST | IGST | Currency | | |
Label | Label | Text | | |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | GL Account Name | Text, unique | Yes | |
Narration | Narration | Text | | Human-readable reason written by the posting service — the ITC category for availed entries, a blocked-credit note for Section 17(5) entries, or the computed exempt ratio for a proportional reversal. It is the quickest way to see why a reversal is the size it is. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
PartnerAccountId | Partner Account | Lookup → Account | | |
ReconciliationStatus | Reconciliation Status | Text | | Outcome of comparing this credit against the downloaded GSTR-2B: matched, an amount mismatch, present in the books but missing from GSTR-2B, or present in GSTR-2B but missing from the books. The reconciliation routine computes these per supplier GSTIN and returns them; nothing writes the result back onto the ledger rows automatically. |
RecordTypeId | Record Type | Guid, hidden | | |
ReversalRule | Reversal Rule | Text | | Which statutory rule forced a reversal, meaningful only on reversed entries: Rule 37 for non-payment to the supplier beyond 180 days, Rules 42 and 43 for the proportional exempt and non-business share of common and capital-goods credit, and Section 17(5) for blocked credit. No picklist is seeded, so it is written as free text by the posting service. |
SGST | SGST | Currency | | |
SourceEntityName | Source Entity Name | Text | | Names the entity of the bill or document the credit came from, paired with SourceRecordId as a loose polymorphic link rather than a real foreign key. The service that posts availment entries does not populate it, so it is filled only by callers that set it deliberately. |
SourceRecordId | Source Record | Guid | | |
SupplierGstin | Supplier Gstin | Text | | The supplier's GST registration number, which is the key GSTR-2B reconciliation groups on. Entries without it are bucketed as unknown and will always appear as a mismatch, so it matters more than its optional-looking definition suggests. |
TaxPeriodMonth | Tax Period Month | Number | | The month of the return period the credit belongs to, stored as a number alongside the year rather than as a date. It is the grouping key for availment, netting and reconciliation, and is independent of the source document's own date. |
TaxPeriodYear | Tax Period Year | Number | | The calendar year of the return period, paired with the month. Note it is the calendar year of the period, not the Indian fiscal year, so an April-to-March fiscal year spans two values here. |
UIProps | UI Props | Text | | |
UpdatedDateTime | Updated On | DateAndTime | Yes | |
Actions
| Action | Label | Type | What it does |
|---|
BulkDelete | Delete | Delete | Delete the selected records. |
Clone | Clone | ServerAction (Clone) | Create a copy of this record |
Delete | Delete | Delete | Delete |
DeleteInList | Delete | Delete | Delete in a list page |
Edit | Edit | Edit | Edit |
EditListRow | Edit | Edit | EditListRow |
New | New | New | New |
