Safe ITC for 3B (Zero-Mismatch)

The portal blocks GSTR-3B when claimed ITC exceeds 2B. The 3B Readiness tab computes, per tax head:

• SAFE = min(matched-and-accepted, post-IMS 2B ceiling) → goes to Table 4(A)(5)
• At risk = books − matched (chase these vendors)
• Rule 37 = invoices unpaid >180 days → temporary reversal in 4(B)(2), with indicative 18% interest

Green badge = filing will not be blocked.