GST reconciliation sits inside the GSTR-9 / 9C Working Paper, not as a separate task. The annual return is the destination; the reconciliation is the path. Upload every quarter of GSTR-2A, every monthly 2B, every 3B return. CORAA merges them and reconciles quarter by quarter.
TDS and TCS reconciliations sit as tabs inside Form 3CD. Form 26AS PDFs and 27EQ FVU files ingest through multi-file upload. Section-wise TDS totals populate Form 3CD Clause 34(a) automatically; variances above tolerance disclose at Clause 34(b). Three-bucket match per vendor.
Section-wise totals tied directly to Form 3CD Clause 34(a). No re-keying.
Clients send portal exports piecemeal, Q1 26AS in April, Q2 in July, AIS in September. CORAA accepts every file as it arrives, merges with the canonical reconciliation, supersedes earlier versions automatically. The auditor never reorganizes a folder of PDFs.
Reconciliation isn't a tie-out; it's a story. Every row that fails to match carries a cause, missing TAN in books, GSTIN mismatch between books and portal, period misalignment, supplier filing lag, or auditee under-collection. The auditor sees the reason without investigating from scratch.
Three days of senior-article reconciliation work compressed to fifteen minutes.
Four reconciliation engines, all embedded inside the Working Paper that consumes the result.
