సరిపోలిక

GST సరిపోలిక, embedded where it belongs.

GST సరిపోలిక sits inside the GSTR-9 / 9C Working Paper, not as a separate task. The వార్షిక return is the destination; the సరిపోలిక is the path. అప్‌లోడ్ every quarter of GSTR-2A, every నెలవారీ 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
• Vendor-wise drill on every variance
• Multi-file ingestion across all four quarters and నెలవారీ 2B exports

TDS and TCS, books versus the portal.

TDS and TCS సరిపోలికలు 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.

• 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
• Vendor-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). కాదు re-keying.

అప్‌లోడ్ as it arrives. CORAA merges.

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 సరిపోలిక, supersedes earlier versions automatically. The ఆడిటర్ never reorganizes a folder of PDFs.

• Quarterly 26AS PDFs from TRACES
• వార్షిక AIS JSON exports
• నెలవారీ GSTR-2B Excel files
• Mid-engagement partial uploads supported
• Re-uploads supersede earlier versions; ఆడిట్ లాగ్ preserves every event

Every variance, an explicit cause.

సరిపోలిక 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 ఆడిట్ee under-collection. The ఆడిటర్ 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 వౌచర్ in books or GSTIN mismatch
• Each variance annotated with cause attribution
• Disclosure path mapped to Form 3CD Clause 34(b) or GSTR-9C

Three days of senior-article సరిపోలిక work compressed to fifteen minutes.