AI Modules/Reconciliation/GST Reconciliation

GSTR-9 / 9C · Reconciliation· मिलान

GST Reconciliation

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

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

GST reconciliation 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
Section 17(5) blocked credit detection, motor vehicles, food, club, staff welfare
Vendor-wise drill on every variance with cause attribution
Multi-file ingestion across all 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 article downloads every monthly GSTR-2B from the GST portal
-Each month copy-pasted into a master Excel reconciliation sheet
-VLOOKUP across thousands of vendor GSTIN rows, manually annotated
-Variances investigated one at a time, often missing the underlying reason
-Rule 36(4) limit checked by hand against the running monthly cap

Three days of senior-article time. High arithmetic risk. Reasons for variance rarely documented.

CORAA

On the Ledger

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

Fifteen minutes 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 client has produced. PDFs from the portal, JSON exports, Excel downloads, CORAA accepts all 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 Section 17(5) blocks.

Step 03

Review variances

Open any variance to see the underlying invoice, the cause attribution, and the action options, accept, flag for client, 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 ledger but not on portal), or portal-only (on portal but not in books). Each bucket totals separately so material variances surface immediately.

›Matched: tied vendor + 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 more than the rounding tolerance. CORAA verifies this cap month by month and flags excess.

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

Section 17(5) blocked credit detection

Identifies ITC claimed on blocked categories, motor vehicles, food and beverages, club memberships, staff welfare. Flags for review 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 reconciliation.

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

Frequently asked

Answers, up front.

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

Yes, at Tier I. CORAA performs twelve books-only checks without portal data, 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 client sends fresh 2B for a quarter, CORAA replaces the older file with the newer one and re-reconciles. The audit log preserves every upload event with a timestamp.

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

See it on a real ledger

Run gst reconciliation 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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