Every rupee of input tax credit you are owed, reconciled and defended.
In a multi-GSTIN enterprise, credit leaks in four places: suppliers who never file, invoices billed to the wrong GSTIN, records left to deemed acceptance, and deadlines nobody is counting. This control tower decides all of it with deterministic rules you can audit, and uses AI only where language is the work: explaining a match, drafting a supplier follow-up, answering a research question with citations.
Running now on a synthetic tenant, Meridian Engineering Ltd (4 GSTINs): 211 purchase invoices and 179 GSTR-2B records from Mar 2026 to Oct 2026, and 90 travel bookings. Every date moves with today's calendar.
Credit position today
Where the credit is leaking, in rupees
Ranked by credit at stake. Each finding links to the invoices behind it, with the rule that flagged them.
- ₹7.59 LGST at stakeSee the invoices
10 suppliers have not reported 21 invoices
Booked in the books, missing from GSTR-2B. No credit until they file, and none at all after the Section 16(4) cutoff.
Next: Chase in cutoff order; hold payment where the contract allows.
- ₹2.35 LGST at stakeSee the invoices
7 filed values higher than the invoice booked
Same document, different amount: usually a freight or insurance line the books never saw. Never auto-accepted.
Next: Keep pending in IMS until a credit note arrives or AP books the difference.
- ₹1.60 LGST at stakeSee the invoices
4 invoices charged in the wrong tax head
The totals agree, so a total-only match would have accepted them. IGST versus CGST + SGST is a place-of-supply error: the credit is in the wrong tax.
Next: Reject in IMS; the supplier amends it in GSTR-1A, or a later GSTR-1 once that period has closed.
- ₹85,572GST at stakeSee the invoices
2 GSTR-2B records from a supplier nobody knows
Filed against your GSTIN, booked nowhere, vendor not in the master. Accepting would take credit you cannot evidence.
Next: Reject in IMS unless someone can show a receipt.
- ₹53,545GST at stakeSee the invoices
29 travel invoices billed to the wrong GSTIN, or to none
A hotel charges its own state's tax, so only that state's GSTIN can claim it. Tickets booked without the company GSTIN are B2C.
Next: Ask the hotel or airline to re-issue to the right GSTIN before the cutoff.
- ₹27,409GST at stakeSee the invoices
1 matched invoice unpaid for more than 180 days
Rule 37: credit already taken must be reversed, with interest, when the supplier is not paid within 180 days.
Next: Reverse in the next GSTR-3B; re-claim when paid.
- ₹6,283GST at stakeSee the invoices
7 stays in a state with no company registration
The hotel's state tax cannot be credited anywhere else. A policy question (register, or route bookings), not a paperwork fix.
Next: Report to the tax head with the annual spend in that state.
- ₹11.88 L
Kept out on purpose: 9 invoices for staff catering, a club membership, office construction and an executive vehicle are blocked under Section 17(5). They match, and are still not claimed; the reversal is reported in GSTR-3B Table 4(B)(1).
Who to chase, in deadline order
The engine drafts the email from the invoices themselves. AI can polish the wording; it cannot change a number, and nothing is sent without a person approving it.
- Konkan Business Advisory Pvt Ltd27AAMCK1180H1ZF · 4 invoices · oldest 21 Mar 2026Booked but not in GSTR-2B.₹1.52 LGST at stake · earliest cutoff 30 Nov 2026 (31d)
- Narmada Packaging Industries Pvt Ltd24AAPCN8836F1Z2 · 3 invoices · oldest 13 Mar 2026Booked but not in GSTR-2B.₹1.15 LGST at stake · earliest cutoff 30 Nov 2026 (31d)
- Sahyadri Steel Pvt Ltd27AAGCS3817M1ZY · 1 invoice · oldest 13 Aug 2026Booked but not in GSTR-2B.₹1.38 LGST at stake · cutoff 30 Nov 2027 (396d)
- Aravalli Office Systems Pvt Ltd07AALCA6624D1ZT · 2 invoices · oldest 7 Jun 2026Filed value differs from the invoice booked; wrong tax head filed; needs the supplier's amendment.₹1.27 LGST at stake · earliest cutoff 30 Nov 2027 (396d)
- Brahmaputra Software Services Pvt Ltd29AATCB7765W1ZZ · 1 invoice · oldest 22 Jul 2026Wrong tax head filed; needs the supplier's amendment.₹78,258GST at stake · cutoff 30 Nov 2027 (396d)
- Kaveri Precision Components Pvt Ltd29AAHCK5402Q1Z0 · 1 invoice · oldest 12 Sep 2026Booked but not in GSTR-2B.₹69,602GST at stake · cutoff 30 Nov 2027 (396d)
The calendar the engine is counting
- 8 Nov 2026in 9 daysNext Rule 37 reversalAn unpaid invoice reaches 180 days.
- 11 Nov 2026in 12 daysSuppliers' GSTR-1 for Oct 2026Invoices not reported by then are late.
- 14 Nov 2026in 15 daysGSTR-2B generatedIMS records with no action are deemed accepted.
- 20 Nov 2026in 21 daysGSTR-3B for Oct 2026IMS decisions for the period freeze when it is filed.
- 30 Nov 2026in 31 daysSection 16(4) cutoff, FY 2025-26Credit not claimed by then is lost for good.
Tested on invoices written to break it
The engine is scored on 208 purchase invoices built to defeat matching engines: recurring same-amount bills, reused document numbers, unbooked freight lines, suppliers filing from another branch, numbers cut to 16 characters. A false match is the expensive error, because credit booked against the wrong invoice carries 18% interest once it is used (Section 50(3)). The set was written to expose an earlier version's false matches, since fixed; a held-out set and a pilot on real books are the next tests.
Read the full benchmarkThe 26 misses are cases no string rule recovers (a re-coded invoice series, transposed digits). They are left to a person, not guessed.
A model never decides a credit
Matching, eligibility under Section 17(5), place of supply, IMS actions, the Section 16(4), Rule 37 and GSTR-3B clocks, and every number on this page.
Plain-English explanations of a match, supplier follow-up emails and cited research answers. Each output is verified against the facts or sources before it is shown, and falls back to the engine's own text when it is not.
No model accepts an invoice, sets a confidence, changes an amount or sends anything. A person approves every action, and every action is logged.
Open a module
Purchase register against GSTR-2B: every invoice, its match, its rule trace, its next step.
This period's IMS records with a suggested action, a dry run and the deemed-acceptance clock.
Airline and hotel credit across booking, invoice, GSTIN, 2B, IMS and books.
Cited answers to GST questions; refuses when the sources are thin.
IRP checks before an invoice leaves the ERP: number, GSTINs, tax heads, 30-day window.
Every decision taken here, hash-chained and verifiable.
The rule changes that moved this product, and what each one changed.
About this concept
Finkraft describes itself as an AI-first finance platform used by 1,250+ enterprises in India and the UAE, spanning compliance, accounts-payable and GST/VAT recovery, expense cards and corporate travel (finkraft.ai, September 2026). This control tower sketches the reconciliation and recovery layer such a customer base needs. It is an independent concept, not Finkraft's product.
Real and running: the matching and eligibility engines, the deadline rules, both benchmarks, the IRP pre-checks and the research desk's live model. Simulated: the tenant's books and travel feed, and the connections to GSTN (through a GSP), airline portals and the IRP.