The Complete Guide to Recovering GST input tax credits on Corporate Spend in India

Introduced on 1st July, 2017, it’s been nine years since GST rolled out in India, with its application being widely successful across industries and individuals alike. Even after this wide adoption, for finance teams, Input tax credit recovery remains one of the biggest challenges in aspects of compliance that they face to date. According to reports from Deloitte’s GST@9 survey, around 57% of businesses identified Input Tax Credits (ITC) disputes as a key challenge, while another report from The Economic Times suggests 64% want GST compliance to be simplified. These reports suggest that GST compliance today is no longer contained to a tax function but is an essential business goal. 

The challenge for businesses today is not how to claim ITC in GST on business expenses but how their finance teams manage to do that accurately for thousands of regional invoices, vendor payments, SaaS subscriptions, and travel bookings, all while maintaining spend visibility, processing employee reimbursements, analysing data, and compiling checks against valid GST details. Businesses today need to keep up with the evolving input tax credit recovery, ensure that invoices are correctly tracked and reported, and most importantly, perform timely ITC reconciliation against GSTR-2B to help them maximise GST compliance on eligible input tax credits. 

In most businesses, GST-compliant invoices are processed manually, causing discrepancies in matching GST invoices and reducing the input tax credit recovery on business expenses, making each missed eligible GST-compliant invoice compound the costs for the business. As organisations grow, these challenges grow bigger and bigger for the finance teams to manage manually without the presence of an automated system in place that could collect invoices, validate GSTIN details, initiate input tax credit reconciliation, and track GST compliance on business expenses down to the last rupee. 

This guide shows a practical roadmap for Indian businesses to manage GST input tax credit in 2026. In this guide, you will understand the GST input tax credit rules in India, learn how Input Tax Credit (ITC) works, avoid losses in ITC claims, and help improve ITC reconciliation across your business. Apart from this, you’ll understand how AI-powered GST recovery software like Spentro is helping finance teams of Indian businesses to automate GST compliance workflows and recover every eligible Input Tax Credit on corporate spend with ease.

What is Input Tax Credit (ITC) and Why it Matters to Indian Businesses

Throughout the whole GST regime, Input Tax Credit or ITC has been the most widely used and one of the foundational principles for Indian Businesses. ITC helps businesses reduce their liability by claiming eligible input tax credit for the tax already paid on eligible business purchases. For easier understanding, by claiming eligible input tax credit, businesses are safeguarded from paying taxes on their business purchases twice. 

For example, consider you’re a business that deals with buying and selling stationery. If you buy a table for ₹40,000 at 18% GST, the payable tax becomes ₹7,200, and sells it at ₹50,000 to the customer at 18% GST, the payable tax becomes ₹9,000. 

While setting it off against the company's purchase of that table, due to GST input credit rules in India, the business is liable to pay just ₹1,800 (₹9,000 - ₹7,200) to the government. 

However, recovery of GST input tax credit is not automatic, and the business has to rely on the finance team to track each of its business purchases, checking each purchase falls under GST input tax credit rules in India, and compile reports for return filing, making it a labour-intensive process with no guarantee of 100% accuracy. This causes most of the businesses to lose their valuable GST input tax credit and adds to the operational cost of the business, reducing the working capital of the business, which otherwise could have been invested somewhere else. This challenge has evolved the process of ITC reconciliation for modern businesses as an ongoing operational process rather than a year-end activity, thus helping Indian businesses help maximise GST recovery on business expenses.

The GST framework for corporate spend in India

Given India's vast financial ecosystem, Indian businesses must understand how input tax credit rules affect their transactions to recover GST input tax credit. From daily expense management in a company to travel bookings, software subscriptions, and UPI vendor payments, specific GST provisions govern them and ultimately determine applicable tax rates, documentation requirements, and eligibility for ITC reconciliation. For finance teams, having a clear understanding of these GST input credit rules in India is essential to ensure GST ITC recovery and avoid costly compliance errors that help businesses in their spend management. 

The following sections are essential for each finance team to understand if they want to maximise GST input tax credit recovery on business expenses and strengthen ITC reconciliation processes:

CGST, SGST, and IGST, and how they work

In the Indian business landscape, GST categorisation is mainly in two forms depending on whether the transaction is happening within the state or outside, namely inter-state transactions and intra-state transactions. 

• CGST (Central Goods and Services Tax) and SGST (State Goods and Services Tax) are levied on inter-state GST transactions, i.e., when both the supplier and the recipient are from the same state. The tax thus levied is divided equally between the Central and State Governments. 

• IGST (Integrated Goods and Services Tax) is levied on intra-state GST transactions, where the supplier and recipient are from different states or imports into India. The tax levied on these transactions is collected by the Central Government before distributing its share of it to the destination state. 

HSN and SAC codes

For a better understanding and categorisation of invoices, every transaction of goods and services under GST is represented by unique codes where the goods are classified using HSN (Harmonised System of Nomenclature), and services are classified using SAC (Services Accounting Code).

These are not random codes, and each code has a specific purpose here:

• Identify the nature of goods and services that are supplied. 

• Mark their applicable GST rates. 

• Standardise the tax reporting process across businesses. 

• Reduce problems during audits and reconciliations. 

For businesses that are managing thousands of these transactions, incorrect HSN and SAC codes for business expenses result in delayed reconciliation and missed Input tax credit reconciliation claims.

GST rates on common business expenses

Every business has different expenses, and not every expense has the same GST rate. Each GST rate depends upon the nature of the purchase, making accurate GST ITC recovery difficult.

Some common examples include:

The GSTR-2A and GSTR-2B reconciliation process

One of the most important aspects involved in Input tax credit reconciliation is matching purchase records with GST return data. 

GSTR-2A is a read-only dynamic statement declared by the supplier. The statement keeps on updating throughout the month by the supplier and helps track ITC-eligible expenses and ITC-ineligible expenses based on supplier declarations. 

GSTR-2B, on the other hand, is a static statement generated by the system for each specific tax period. It shows businesses a fixed view of ITC-eligible expenses or ITC-ineligible expenses based on supplier filings and is used by businesses as a primary reference for claiming Input Tax Credits.

Which Business Expenses are Eligible for ITC Recovery

For any business expense to be eligible for GST input tax credit recovery, it should simply be used in the course of the business and satisfy certain eligibility conditions laid down by the government under the GST compliance law. However, the finance teams are required to keep proper documentation of these expenses because Input Tax Credit (ITC) can only be claimed with the availability of proper documents as prescribed under the GST compliance return filing requirements, and when the transaction also meets the GST input credit rules in India. 

Employee travel and hospitality

In corporate spending, particularly for businesses dealing in sales, travel, consulting, and field operations, employee travel and hospitality expenses make up a good portion of the budget. Businesses can recover eligible Input Tax Credit on travel expense management depending upon the nature of each transaction as well as the applicable GST compliance rate. Some eligible travel expenses include:

• Domestic flights booked specifically for business purposes. 

• Accommodation in a hotel during business travel. 

• Business meals where GST ITC recovery is permitted. 

• Conference and event registrations for business purposes. 

Finance teams also collect valid GST-compliant invoices and matches against the employee expense claim to support ITC on travel expenses.

Corporate Card Spending

Corporate cards are widely used by companies to allow a centralised view of all company spending along with real-time dashboards and greater spend controls. Without proper spend management software, businesses risk missing eligible Input tax credit on corporate spend. Some common corporate card expenses that may qualify for ITC reconciliation include:

• Virtual cards for SaaS subscriptions and one-time payments. 

• Business travel spending.

• Marketing and Advertising Spend. 

• Office-supplied and petty cash management cards. 

A corporate card system must track GST-compliant transactions in real-time and map accurately to valid GST compliance documents, making GST compliance and input tax credit recovery easier.

Vendor Payments and Supplier Invoices

With the digitalisation of the Indian economy, it becomes necessary for businesses to account for UPI vendor payments and supplier invoices to ensure GST compliance. Before filing Input Tax Credit reconciliation, it's essential for finance teams to check the following:

• The supplier’s GSTIN details are legitimate.

• The invoice is a complete GST invoice. 

• Procurement of goods and services is complete. 

• The transaction appears in GSTR-2B during ITC reconciliation. 

This ensures strong vendor and supplier governance that reduces ITC reconciliation risks and improves GST recovery on business expenses. 

SaaS and Digital Services

Businesses are managing most of their operations digitally with the use of SaaS-based software and Digital services like advertising and marketing software. All these subscriptions have GST involved, and when used for business purposes, qualify for ITC reconciliation. Some examples include:

• Cloud hosting like AWS and Google. 

• Keyword research tools like Semrush.

• Accounting softwares like Oracle NetSuite

The inefficiencies in these recurring expenses accumulate into substantial unrecovered Input Tax Credit over time. 

Office Expenses

There are multiple operational expenses for businesses that are often unaccounted for in Input Tax Credit claims. Some of these routine expenses are listed below:

• Office utility and stationery expenses. 

• Printing expenses. 

• Office maintenance and repairs. 

• Commercial rent.

Often, these expenses might be carried out using petty cash management, but there is still space left for GST compliance and input tax credit recovery, especially in large companies. 

Marketing and Advertising

Marketing is another category where a business spends a major portion of its budget creating many GST invoices. Advertising expenses include company branding, digital media presence, content production, and other expenses that often generate eligible input tax credits.

Performance marketing.

• Performance marketing.

• Event marketing and PR.

Eligibility of these expenses depends upon the nature of the transaction and compliance with the GST input credit rules in India.

Which expenses are not eligible for ITC (Section 17(5) of the CGST Act)

While many business expenses fall under the GST compliance regime of recovering eligible input tax credits, there are still multiple expenses that do not qualify for the same (ITC). The GST input tax credit rules in India restrict ITC on certain categories of expenses under Section 17(5) GST Act, generally known as blocked credits under GST provisions. For finance teams, it becomes necessary to understand ITC-eligible expenses, as false ITC claims result in penalties, an increase in tax demand, and other compliance disputes.

Blocked credits explained.

Under the CGST Act of GST law, section 17(5) prevents some expenses from claiming eligible tax credits, with these transactions known as blocked credits under GST law. The section clearly states that if an expense is considered for gifting purposes, personal use, or is consumption-oriented, it will be excluded by the GST compliance law for input tax credit reconciliation. However, several of these expenses have specific exceptions that force the finance teams to look at each of the blocked credit category expenses as individual expenses as well, and not to assume that they must be part of the prevented ITC reconciliation category. 

Some common examples of blocked credits include:

• Membership of clubs, gym passes, and fitness centres. 

• Expenses of an employee for their consumption. 

• Goods lost, stolen, destroyed, or written off. 

• Certain food and beverages

Personal use expenses

It is clearly stated under the GST law that a good or service purchased for use in business specifically will be considered for GST compliance and recovery of input tax credit, and not under any other circumstances; in a company, certain expenditures fall under the category of personal use expenses. For example, a personal purchase made using the company’s funds, personal travel unrelated to business, non-business subscriptions, and more are not liable for ITC reconciliation. 

Gift and Reward Expenses

During the festival season, it is almost inevitable for a company to gift its employees certain gifts, hampers, and gift vouchers to commemorate the occasion and act as engagement support. However, under section 17(5) of GST, an eligible claim on input tax credit is not available on the goods written off as gifts or disposed of as free samples, necessitating businesses to assess the promotional dealings before assuming any GST involvement on these purchases.

Motor vehicles and Hospitality caveats

One of the most misunderstood areas of GST compliance in India is motor vehicles and hospitality expenses because the eligibility involved in these expenses relies heavily on the purpose of expenditure and the nature of business. Businesses should have a proper understanding while dealing with this segment of expenses of certain factors:

• What is the nature of the business expense? 

• The purpose for which it is incurred. 

• Does any exception under section 17(5) GST Act apply?

• Does the necessary documentation support the ITC reconciliation claim?

Following these steps and keeping all the above-discussed things in mind, a business can focus on improving the accuracy of claiming GST input tax credit on business expenses and improving the overall GST compliance in India.

Four Common Reasons Indian Businesses Lose ITC

Manual invoice collection and missing GSTINs

Many traditional businesses in India are still using manual methods for invoice collection, where the finance team has to chase receipts, match against GST details manually, and do manual input tax credit reconciliation, resulting in missed Input Tax Credit (ITC) claims and decreased working capital for the businesses. Often, employees lose these GST-compliant invoices, have inaccurate or missing GSTIN details, or the receipts are scanned poorly, which further adds to the challenges of finance teams with a greater volume, increasing the chances of missing out on eligible GST input tax credit recovery. 

Reconciliation gaps between books and GSTR-2A/2B

Even if the GST-compliant invoices have been collected successfully by the finance teams, the next step involves the finance teams matching these details with their account books. Finance teams reconcile these invoices with GSTR-2A and GSTR-2B to ensure that supplier filings match the record books. Generally, discrepancies are common from suppliers who might have added some expenses late or forgotten to add another expense entirely, which at times causes businesses to miss ITC reconciliation as they are late in filing for GST input tax credit recovery. Without a systemised GSTR-2A ITC matching process, businesses will often discover these issues during the ITC reconciliation and auditing reports, ultimately leaving no time to correct these mistakes. 

Vendor non-compliance and delayed uploads

Some businesses might have flawless internal records and accounting but could still struggle to recover eligible ITC if their suppliers fail to meet the GST obligations. Input Tax Credit is closely linked to supplier-side compliance with the records, and often there is a delay in uploads, or incorrect information filled by the vendors may not be visible in GSTR-2B, affecting businesses from claiming credits. Suppliers are an essential part of GST recovery on business expenses, and businesses are required to monitor supplier filing behaviour, validate GST registrations, and resolve discrepancies for better and more compliant ITC reconciliation.

Category-level misclassification

Expense classification plays a major role in GST input tax credit recovery, where every expense is categorised correctly under the specific HSN codes or SAC codes and categorised under the correct accounting treatment to help finance teams during auditing the reports and input tax credit reconciliation. As businesses expand, these issues get bigger and are more costly for the businesses than they would have thought, prompting businesses to start making GST-conscious choices when selecting GST reconciliation software to automate all their requirements while providing them real-time data on business spend.

How to Recover Every Eligible GST/ITC. A Practical Framework

Just understanding finance and GST laws cannot help business teams to ensure successful GST input tax credit recovery. Practically, businesses operate in a fast-paced environment where the next move of the business depends upon global or domestic trends, while accounting for sudden changes in their business spend planning. With a structured approach to recovering GST input tax credit, finance teams can address these challenges effectively and strengthen overall GST compliance in India. 

Automate invoice capture at the point of transaction

By using AI-powered OCR receipt scanning, businesses can scan the receipts as and when the expenses are incurred and eliminate the need for employees to securely keep the receipts to hand over physically or submit later on. This instant invoice capture at the point of transaction allows businesses to use automated GST reconciliation software to capture valid GSTIN details, automate input tax credit reconciliation, and allows businesses to watch every expense live with a single real-time ledger view.

Validate vendor GSTINs before payment

Collecting the invoices alone could never ensure claiming eligible GST input tax credit. Businesses are required to check whether the GSTIN details provided are legitimate and whether the invoices are GST-compliant before the vendor payments are processed. Instead of finding out these discrepancies during input tax credit reconciliation, businesses can resolve them before the transaction even takes place, making GSTIN validation for vendors an important step for the overall input tax credit recovery process. 

H3 - Enforce ITC-conscious expense policies

The problem with some businesses is not with policy compliance but with wrongly targeted policies. Even if the employees are following the company policies, it doesn’t guarantee flawless GST compliance and input tax credit recovery process due to the non-compliance of the transactions with Input tax credit reconciliation requirements. Enforcing ITC-conscious expense policies contributes to more accurate ITC reconciliation and stronger GST recovery on business expenses. 

Automate GSTR-2A/2B reconciliation 

Finance teams have to tackle an intensive process of matching the expense details against GSTR-2A and GSTR-2B while doing a GST compliance check. With this being a monthly recurring task, it eats up lots of time for finance teams that otherwise would have been used in making better financial decisions. With the use of automated GST reconciliation software, businesses can check against GSTR-2A/2B, relieving the finance teams from performing this intensive task and focusing on making more informed decisions and improving the overall quality of input tax credit reconciliation. 

Monitor and resolve mismatches in real-time

The final step in GST input tax credit recovery is continuous monitoring of the invoices against valid GSTIN details and matching against GST documents. A reconciliation usually takes place at month-end or quarter-end, and sometimes incomplete GSTIN details or missing GST invoice records will cost the company eligible input tax credits. By shifting from this reactive approach to a more proactive watch over the company's spending, finance teams can use GST reconciliation software to keep track of GST compliance expenses and manage mismatches in real-time.

How AI and Automation Are Changing GST/ITC Recovery

Indian businesses are situated in a complex environment due to various slabs of GST compliance and a complex financial ecosystem, with the introduction of UPI along with various modes of payment. With the complexity of accounting for the invoices that follow GST compliance, categorising them based on the nature of that expense, and reconciling eligible input tax credits, businesses have started looking outward to solutions that can automate and simplify GST input tax credit. Reports from Deloitte’s GST@9 survey suggest that 99% of Indian businesses report a positive or neutral experience with GST, highlighting the maturity of the Indian tax credit system. At the same time, the same survey suggests that about 61% of them seek greater consistency in GST audit business expenses, suggesting that companies are still finding it difficult to recover eligible Input Tax Credits (ITC). 

Looking at some other reports from this survey, an astonishing 89% responded that AI-led data processing and input tax credit reconciliation is still their highest technology priority, another 84% supported tax automation, and 53% called for a unified taxpayer dashboard. This shift is understandable when you look at it through the lens of modern-day finance operations. 

Traditional input tax credit reconciliation often involves collecting invoice data that follows GST compliance from multiple sources, validating against GSTIN details, checking against GSTR-2B, and following up on any discrepancies that arise throughout, requiring a lot of manual effort and often resulting in low accuracy, making recovery of GST input tax credit increasingly difficult. With the growing use of AI, this workflow is being embedded in automated approval workflows that treat the transactions in real-time rather than a month-end reconciliation. 

With the use of AI-powered OCR technology, these modern platforms can scan receipts in real-time, extract GST data within seconds, categorise and account for them, and initiate input tax credit reconciliation automatically. This way, the finance teams get the information in real-time, when the transactions are taking place instead of when they are filing the input tax credit reconciliation, thus saving both time and money for the business. 

This is the philosophy behind Spentro, India’s first behavioural spend management platform that is built from the ground up for Indian businesses with the ability to manage GST-compliant regional invoices and combine employee expenses, business travel, and corporate cards in one platform. By using Spentro-issued corporate cards for payments, businesses get the advantage of their transactions being tracked in real-time, GST data being extracted immediately, and Input Tax Credit (ITC) reconciliation being processed. This allows businesses to maintain a structured, audit-ready trail for the recovery of GST input tax credit for every transaction, recover every eligible rupee spent on corporate spend, and act as the future of corporate GST input tax credit recovery.

Read also → https://www.spentro.com/blog/top-10-best-expense-management-software

Case Study: How a Modern Spend Management Platform Handles GST Input Tax Credit

To understand how GST input tax credit recovery works, in this hypothetical case study, we have a mid-sized Indian enterprise with around 600 employees operating across five cities. Every month, the enterprise has a task to manage hundreds of employees with hundreds of employee expense claims, provides domestic travel for sales and consulting teams, pays recurring SaaS subscriptions, and settles vendor invoices through corporate cards. While the enterprise employs a good finance team, Input Tax Credit or ITC reconciliation still remains a challenge due to the spend data being spread across multiple sources and locations. 

An employee, upon making a transaction, sends an invoice in a regional language through a software application, which gets to the finance team and is reconciled manually. By the time the finance team begins input tax credit reconciliation, they encounter a problem of missing data in GSTR-2B from the supplier side and immediately flag the issue to the supplier. With just two days remaining to file for reconciliation, the finance team is waiting for the data to be updated from the supplier. Instead of processing the actual documentation, the team is spending its precious time managing exceptions, validating GSTINs, and manually matching purchase records. As the enterprise grows, this fragmentation of sources and tools makes recovery of GST input tax credit on business expenses increasingly difficult.

Now, consider the same enterprise using Spentro as its Spend Management Platform. 

An employee books a flight with the ease of automated approval workflows for a smooth booking experience, with the approval details reaching the enterprise authority before the flight is even booked. As soon as the transactions happen, the opportunity to claim input tax credit on travel expenses arises, and the AI-powered spend intelligence extracts the GST-compliant data and validates the GST details against the relevant GSTIN and invoice information. The AI-powered spend intelligence captures and validates GST-related data, flags discrepancies, and gives the finance team real-time visibility for ITC reconciliation. At the same time, Spentro’s spend management platform receives a WhatsApp-based invoice. The invoice is scanned using AI-powered OCR, relevant GST and expense data is extracted and validated, and the information is made available to Finance for reconciliation. 

The single connected platform Spentro provides insights to the finance team and CFOs in a single real-time view of organisational spend, allowing businesses to make more informed financial decisions while allowing the finance teams to reduce the manual effort involved in GST compliance and reconciliation, as it is being handled automatically. Finance teams simply receive audit-ready GST trails for each transaction, which further helps strengthen GST compliance in India and evolve recovery of GST input tax credit in corporate spending; from a compliance task to a continuous, technologically monitored task.

Frequently asked questions about GST input tax credit 

What is GST input tax credit recovery?

GST input tax credit helps businesses reduce their liability by claiming eligible input tax credits for the tax already paid on eligible business purchases. For easier understanding, by claiming eligible input tax credits, businesses are safeguarded from paying taxes on their business purchases twice. This process involves managing payable GST on purchases and calculating the final liability, which is known as claiming GST input tax credit.

Can you claim input tax credit on employee travel expenses?

Yes, businesses can claim input tax credit on travel expenses, but at the same time, it is one of the most misunderstood areas in GST compliance law. Finance teams of a business need to have a proper understanding of the nature of the business transactions that are incurred in this category and know whether those transactions are blocked credits under GST law.

What is section 17(5) of the CGST Act?

Section 17(5) GST, is a part of the GST law that represents the categories of expenses on which Input Tax Credit (ITC) is restricted or blocked. Some common examples in this category include club membership plans, health club membership plans, gifting and rewards, and specified motor vehicle expenses. Having complete knowledge of these blocked credits helps businesses further recover eligible input tax credits. 

How does GSTR-2A differ from GSTR-2B?

The difference between GSTR-2A and GSTR-2B is fundamental, where both contain the details of the suppliers, but serve very different purposes. GSTR-2A is a dynamic statement that keeps on changing throughout the month by the supplier, while GSTR-2B is a fixed statement that is generated by the system for a specified tax period.

Can ITC be claimed on hotel stays and flight bookings?

Yes. But it depends on the nature of the corporate travel and applicable GST rates on the stays and tickets. If the nature of the transaction is purely for business operations, then the business can initiate GST input tax credit recovery, but if the nature of the transaction is not in line, it falls under Section 17(5) GST Act, and tax credits serve as blocked credits under GST. Get to know more about top corporate travel management software with our blog.

What is the deadline to claim ITC?

Under the CGST Act, businesses can generally claim Input Tax Credit on an invoice up to the 30th of November following the end of the relevant financial year, or before filing the annual return for that financial year.

How does automated invoice GST capture work?

Automatic GST invoice capture uses AI-powered OCR to scan regional invoices, extract the relevant information required to check against valid GSTIN details, which is then processed ahead for ITC reconciliation, saving the time of the finance teams while improving the accuracy of recovering GST input tax credit and making handling invoices that follow GST compliance. 

Which spend management platform handles GST input tax credit recovery natively?

Spentro is an India-native spend management software that is built to handle the growing complexities of the Indian financial ecosystem and simplify GST compliance. Spentro offers automated GST ITC recovery, along with combining employee expenses, business travel expenses, and corporate card expenses. 

What penalties apply for incorrect input tax credit claim?

Incorrect input tax credit reconciliation claims can lead to reversal of wrongly submitted claims, followed by applicable interest on that input tax credit claim. In cases involving tax fraud, wilful misstatement of ITC reconciliation, or suppression of tax, penalties may apply under the GST law. To ensure that businesses are not penalised, the finance teams are advised to stay updated about the GST input credit rules in India.

Conclusion

Spentro is India’s first behaviour-based spend management platform that is built specifically for Indian businesses to tackle their unique challenges of the Indian financial landscape. The AI-powered platform reduces the need for manual intervention in processes that previously required human effort, such as reconciling GST input tax credit, GSTR-2A matching, and matching GST details from every receipt. 

Spentro provides businesses with a single real-time ledger view that helps businesses bring together employee expenses, business travel, and corporate card spend into one platform while giving the business the unique ability to tackle problems of managing and accounting for multi-state GST compliance, track UPI vendor payments, and improve ITC reconciliation by providing audit-ready reports for the finance teams to manage them with ease. 

Using Spentro, businesses get the leverage to get their expenses tracked and accounted for across multiple channels, flag duplicate claims or spend patterns, extract GST details, validate against GSTIN details, and help with ITC reconciliation while getting greater control over business spend and the recovery of GST input tax credit process from the comfort of a single platform.