IDS Refund Ledger is a browser-only India GST Rule 89(5) inverted duty structure refund calculator. Upload a purchase register (CSV/Excel), classify lines as input / input service / capital good, enter turnover figures, and see Net ITC and Maximum Refund Amount under the substituted Rule 89(5) formula from 1 Nov 2026 (Notification 05/2026–Central Tax). Free totals preview; unlock exports (ledger CSV/XLSX, summary PDF, Annexure B draft) for $5.99. Files never leave your browser. Not legal or tax advice; does not file RFD-01 or connect to the GST portal.