AI Modules/Reconciliation/GST मिलान

GSTR-9 / 9C · मिलान· मिलान

GST मिलान

Books versus GSTR-2A, 2B, 3B, and 1. Three-bucket match. Rule 36(4) verified.

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CORAA GST मिलान inside the GSTR-9/9C Working Paper

GST मिलान runs inside the GSTR-9 / 9C Working Paper, not as a separate task. Upload every quarter of GSTR-2A, every monthly 2B, every 3B return, CORAA merges them automatically and reconciles against books quarter by quarter. Three buckets: matched, books-only, portal-only. Every variance carries an explicit reason.

Books-only check at Tier I, output tax, ITC eligibility, RCM applicability, GSTIN sanity
Full three-bucket recon once GSTN portal returns are uploaded
Rule 36(4) ITC limit verification, flags claims above eligible 2B credit
खंड 17(5) blocked credit detection, motor vehicles, food, club, staff welfare
वेंडर-wise drill on every variance with cause attribution
Multi-file ingestion across सभी four quarters and monthly 2B exports

Two paths, one ledger

The old way, and ours.

Two paths to the same audit conclusion. One leaves traces; the other doesn't.

Traditional

The old way

-Senior लेख डाउनलोड every monthly GSTR-2B from the GST portal
-Each महीना copy-pasted into a master Excel मिलान sheet
-VLOठीक हैUP across thousands of वेंडर GSTIN rows, manually annotated
-Variances investigated one at a समय, often missing the underlying reason
-Rule 36(4) limit checked by hand against the running monthly cap

Three दिन of senior-लेख समय. High arithmetic जोखिम. Reasons for variance rarely documented.

CORAA

On the Ledger

Upload सभी twelve महीने of 2B and four quarters of 2A in one go
Books register pulled automatically from Tally / SAP / NetSuite ingest
Three-bucket मिलान rendered with वेंडर-wise totals
Rule 36(4) cap verified per period, flagged in red when breached
Every variance annotated: missing GSTIN, supplier filing lag, period mismatch
आउटपुट feeds GSTR-9 and GSTR-9C tables directly

Fifteen मिनट end to end. Every variance documented with its cause.

How it works

Three steps. Every trace logged.

Step 01

Upload portal returns

Drop every GSTR-2A, 2B, 3B, and 1 file the क्लाइंट has produced. PDFs from the portal, JSON exports, Excel डाउनलोड, CORAA accepts सभी formats and merges them into one canonical view.

Step 02

CORAA reconciles

Books register is already loaded from the ERP ingest. CORAA matches every invoice across books and portal, classifies into three buckets, and verifies Rule 36(4) caps and खंड 17(5) blocks.

Step 03

समीक्षा variances

खोलें any variance to see the underlying invoice, the cause attribution, and the action options, accept, flag for क्लाइंट, or amend Form 3CD Clause 34 disclosure.

Inside the module

What you actually get.

Three-bucket match

Every transaction lands in one of three buckets: matched (clean tie), books-only (in your लेजर but not on portal), or portal-only (on portal but not in books). Each bucket totals separately so material variances surface immediately.

›Matched: tied वेंडर + amount + period
›Books-only: typically supplier filing lag or unrecorded invoice
›Portal-only: typically missing GSTIN in books or unrecorded purchase

Rule 36(4) ITC limit verification

Per Rule 36(4), provisional ITC claimed under GSTR-3B cannot exceed eligible credit in GSTR-2B by अधिक than the rounding tolerance. CORAA verifies this cap महीना by महीना and flags excess.

›Monthly cap calculation per period
›Excess claims flagged with the eligible vs claimed delta
›Disclosure auto-prepared for Form 3CD

खंड 17(5) blocked credit detection

Identifies ITC claimed on blocked categories, motor vehicles, food and beverages, club memberships, staff welfare. Flags for समीक्षा against the registered nature of business.

›Motor vehicle ITC, flagged unless eligible business
›Food, beverages, outdoor catering
›Staff welfare and employee gifts
›Membership of clubs and health & fitness centres

Multi-file ingestion

GSTN portal exports come in many shapes, quarterly 2A PDFs, monthly 2B JSON, 3B summaries, GSTR-1 outward registers. CORAA accepts each format and merges into one canonical मिलान.

›PDFs from the GST portal
›JSON exports
›Excel files from third-party टूल्स
›Re-uploads supersede earlier files automatically

Frequently asked

Answers, up front.

The annual return is the destination; the मिलान is the path. Embedding it inside the Working Paper eliminates the need to navigate between मॉड्यूल to tie out a single variance. Form 3CD operates on the same principle, TDS and TCS मिलानs लाइव as tabs inside Form 3CD.

हाँ, at Tier I. CORAA performs twelve books-only checks without portal डेटा, output tax computation, ITC eligibility flags, RCM applicability, GSTIN sanity, blocked-credit detection. The three-bucket match requires 2A or 2B upload.

Re-uploads supersede earlier versions automatically; nothing duplicates. If a क्लाइंट sends fresh 2B for a quarter, CORAA replaces the older file with the newer one and re-reconciles. The ऑडिट log preserves every upload इवेंट with a timestamp.

CORAA matches on normalized GSTIN. Minor case or whitespace differences are absorbed. Genuinely different GSTINs (वेंडर changed registration, books carry the old GSTIN) surface as variances with the cause noted, allowing the ऑडिटर to अपडेट the Party Master.

See it on a real ledger

Run gst मिलान on one of your engagements.

Bring a Trial Balance and a General Ledger. We'll walk through reconciliation end-to-end on your data, not a sandbox.

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