GST ITC Checklist 2025

Practical Insights for CFOs and Tax Leaders

Input Tax Credit (ITC) is no longer a back-office adjustment. By 2025, it has become a front-line compliance challenge. With authorities uncovering ₹58,772 crore in fraudulent ITC in FY 2024–25, enforcement is at its tightest. Rules like the 30-day invoice reporting limit, GSTR-3B hard locks, and daily IMS actions mean that even small lapses can freeze liquidity, trigger reversals, and escalate into audit scrutiny.

For CFOs and Tax Leaders, ITC accuracy is now central to working capital protection, vendor trust, and governance credibility. Missing claims can erode 7–8% of annual profits — a direct hit to enterprise performance.

This eBook gives you a structured approach to safeguard ITC in 2025, with actionable insights and a ready-to-use review framework.

Inside You’ll Discover

  1. Why ITC errors have moved from penalties to direct liquidity risks
  2. The regulatory shifts reshaping ITC (Section 16(2)(aa), Rule 37A, IMS)
  3. The new compliance risk equation: liquidity freezes, vendor disputes, audit scrutiny
  4. A monthly ITC review checklist designed for CFOs and Tax Heads
  5. How to build daily ITC discipline and vendor compliance visibility
  6. Practical steps to keep ITC audit-ready with digital records
GST ITC Checklist eBook