What is blocked ITC under GST?

Blocked ITC refers to input tax credits that cannot be claimed under Section 17(5) of the CGST Act. Examples include motor vehicles, food and beverages, club memberships, and personal use goods.

How do I check if my ITC is blocked?

Use the GST ITC Eligibility Checker at FileBob.in to check if your ITC is eligible or blocked based on predefined categories and GST Act rules.

Where should I report blocked ITC in GSTR-3B?

Blocked ITC should be reversed and reported in Table 4(B)(1) – 'Other ITC' of the GSTR-3B return.

✅ GST ITC Eligibility Checker – Check Blocked Input Tax Credit Under Section 17(5)

Use this free tool to find out if your Input Tax Credit (ITC) is eligible or blocked under GST law (Section 17(5) of CGST Act). Stay compliant, avoid penalties, and simplify your GSTR-3B reporting.

📘 What is Input Tax Credit (ITC)?

Input Tax Credit refers to the GST a business pays on purchases or expenses that can be claimed to offset the GST liability on sales. However, not all purchases are eligible. Certain items are classified as blocked ITC under Section 17(5) of the CGST Act.

🚫 What is Blocked ITC Under Section 17(5)?

Blocked ITC includes input tax credit on certain goods and services such as:

Motor vehicles (unless used for transport or resale)
Food, beverages, and catering services
Club membership fees
Beauty treatment, health services, or cosmetic surgery
Goods/services used for personal consumption

If your ITC falls in these categories, you must reverse it in GSTR-3B under Table 4(B)(1).

🧮 How to Use the ITC Eligibility Checker Tool

Enter the amount of ITC you wish to verify.
Select the category or nature of the goods/services.
The tool will show whether your ITC is eligible or blocked.
If blocked, we’ll guide you where to reverse it in GSTR-3B.

⚠️ Why It’s Important to Check ITC Eligibility

Wrongly claiming blocked ITC can lead to:

Interest at 18% on wrongly availed ITC
GST penalty under Section 73 or 74
Show cause notices from GST department

Stay compliant by verifying your ITC before filing.

📜 Legal Reference – Section 17(5) of CGST Act

Section 17(5) outlines specific goods and services where ITC shall not be available, unless used for specified purposes. Our tool is aligned with this section to help you easily understand the applicability.

🧾 Ready to Check Your ITC?

Use our smart ITC checker now and get instant results. Fully updated for FY 2025–26.

💡 Help Us Improve This Tool

Do you have a suggestion to enhance this GST ITC Eligibility Checker or want more features?

We’d love to hear from you! Send your suggestions to: support@filebob.in

Your feedback helps us make this tool more accurate, user-friendly, and valuable for the Indian business community.

⚠️ Disclaimer

This tool is designed for general informational purposes only based on GST rules as per Section 17(5) of the CGST Act. It does not constitute legal or financial advice. Users must consult a certified GST practitioner or tax advisor before taking any final action.

FileBob.in and its team shall not be liable for any loss or penalty arising from the use of this tool. Accuracy is our goal, but GST laws are subject to interpretation and updates.

GST Input Tax Credit Eligibility Checker