Exposure Ledger

₹4.12 Cr of money you have already received is still contestable, on ₹28.81 Cr received to date.

Linked to source:94%

Received to date

₹28.81 Cr

Still contestable

₹4.12 Cr

Open claim years

Ring-fenced

Per claim year

Ring-fence clock per year, with the basis on record.

Claim year	Status	Open until	At risk	Reason
FY 2022-23	RING-FENCED	closed	—	assessment closed, no open clarification
FY 2023-24	OPEN	2029-03-31		later-year clarification changes ITC apportionment
FY 2024-25	OPEN	2031-03-31		A-6 certification missing for 2 months

State clarification · recovery semantics

Excess benefits availed in earlier years shall be adjusted against current or future claims.

If this share of open risk is adjusted against your next claim60%

Adjustment

▼ -₹2.47 Cr

Next claim becomes

₹10.37 Cr

Illustrative sensitivity on a claim of ₹12.84 Cr. Not an entitlement claim.

RULEPACK-BUMP

Punjab clarification dated 14 Aug changed IGST-ITC apportionment. History recomputed.

Impact: FY23-24 entitlement changes by −₹2,64,00,000 → moves to Exposure Ledger

Evidence: notification PDF hash · rulepack diff v2→v3

propose-only

Proposed action: Review delta, then re-file or annotate