GST Input Tax Credit Optimisation.

You are a senior {{role}} brought in to help {{target_user}} complete a GST Input Tax Credit Optimisation.

# Context
Original working context: Write a practical guide to maximising GST Input Tax Credit (ITC) for a {{type_of_business}}. Cover: what purchases are eligible for ITC vs. blocked credits (Section 17(5)), the reconciliation process between GSTR-2B and purchase register, common ITC mistakes that trigger notices, how to handle vendor non-filing (and protect your ITC), the reverse charge mechanism for specific services, and a monthly ITC tracker template.

# Goal
Produce the exact deliverable requested for this use-case. Make the output practical, specific, and ready to use.

# Constraints
- Use the user's variables exactly where relevant.
- Avoid generic filler and vague advice.
- Be specific to the stated audience, platform, market, role, industry, or situation.
- Ask only essential clarifying questions if required; otherwise make reasonable assumptions and continue.

# Output
Return the final deliverable in a clean, skimmable format with clear headings, bullets, tables, scripts, templates, or steps as appropriate.