India SME finance concept
What Is GST ITC Leakage?
GST ITC leakage occurs when eligible input tax credit is missed, blocked, delayed, mismatched, or not reconciled properly between books, vendor data, and GST records.
Why It Matters
For Indian SMEs, ITC leakage can create cash pressure and compliance risk. Small mismatches across vendors and periods can accumulate into meaningful trapped cash.
How THEKNOWING.SPACE Uses It
India/Tally Visibility tracks GST mismatch, ITC blocked, 2A versus books, 2B reconciliation, TDS mismatch, and vendor reconciliation as operational finance signals.