ସମନ୍ୱୟ

GST ସମନ୍ୱୟ, embedded where it belongs.

GST ସମନ୍ୱୟ sits inside the GSTR-9 / 9C Working Paper, not as a separate task. The annual return is the destination; the ସମନ୍ୱୟ is the path. Upload every quarter of GSTR-2A, every monthly 2B, every 3B return. CORAA merges them and reconciles quarter by quarter.

• Books vs GSTR-2A, 2B, 3B, and 1, three-bucket match
• Rule 36(4) ITC limit verified per period
• Section 17(5) blocked credit detection, motor vehicles, food, club, staff welfare
• ଭେଣ୍ଡର୍-wise drill on every variance
• Multi-file ingestion across all four quarters and monthly 2B exports

TDS and TCS, books versus the portal.

TDS and TCS ସମନ୍ୱୟ 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 ଭେଣ୍ଡର୍.

• TDS, Books vs Form 26AS / AIS / TRACES, section-wise totals feed Clause 34
• TCS, Books vs Form 27EQ / 26AS Part B, Sec 206C(1F) and 206C(1H) checks
• Three buckets, matched, books-only, portal-only
• ଭେଣ୍ଡର୍-wise drill on every variance with cause attribution
• Multi-file ingestion, AIS JSON + TRACES PDF + per-quarter all merge

Section-wise totals tied directly to Form 3CD Clause 34(a). ନା re-keying.

Upload as it arrives. CORAA merges.

Clients send portal exports piecemeal, Q1 26AS in ଅପ୍ରେଲ, Q2 in ଜୁଲାଇ, AIS in ସେପ୍ଟେମ୍ବର. CORAA accepts every file as it arrives, merges with the canonical ସମନ୍ୱୟ, supersedes earlier versions automatically. The ଅଡିଟର୍ never reorganizes a folder of PDFs.

• Quarterly 26AS PDFs from TRACES
• Annual AIS JSON exports
• Monthly GSTR-2B Excel files
• Mid-ଏଙ୍ଗେଜମେଣ୍ଟ୍ partial uploads supported
• Re-uploads supersede earlier versions; ଅଡିଟ୍ log preserves every ଇଭେଣ୍ଟ

Every variance, an explicit cause.

ସମନ୍ୱୟ 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 ଅଡିଟର୍ sees the reason without investigating from scratch.

• Matched, clean tie on counterparty, amount, and period
• Books-only, typically missing TAN or supplier filing lag
• Portal-only, typically missing ଭାଉଚର୍ in books or GSTIN mismatch
• Each variance annotated with cause attribution
• Disclosure path mapped to Form 3CD Clause 34(b) or GSTR-9C

Three ଦିନ of senior-article ସମନ୍ୱୟ work compressed to fifteen minutes.