Books and portal agree — to the rupee, the rate and the GSTIN.
In your books, not on the portal — the supplier hasn't filed, or a ghost invoice.
On the portal, not in your books — an unrecorded supply, missed ITC, or a next-period timing difference (auto-flagged, so your team doesn't chase it).
Books outward invoices vs GSTR-1 at invoice grain, per-rate CGST / SGST / IGST / cess. Ghost invoices and unrecorded supplies surfaced.
Inward vs 2A/2B with a recoverability qualifier: every portal-only line routed to Recoverable, Blocked §17(5), Capitalised, Credit-Note or Review. Rule 36(4) applied — claimable ITC never overstated.
Books GST-payable vs 3B Table 3, surfacing period gaps that carry s.50 interest exposure.
Inward lines in notified RCM categories — GTA, legal, director, security, sponsorship, import of services — vs the books RCM flag. Discharge gaps and interest surfaced.
FY outward-taxable across books vs GSTR-1 vs 3B vs 9 — auto-fills GSTR-9C Table 5, plus a cash / ITC / liability ledger walk against the portal e-ledgers.
§17(5) blocked ITC, place-of-supply, HSN-rate, composition vendors, e-invoice applicability, GSTIN checksum, missing-IRN (>₹5 Cr AATO) and cancelled / suspended-vendor ITC-at-risk under s.16(2)(c).
Blank or garbled GSTINs, amended invoices, rounding tolerance, free-text narrations — and multi-GSTIN clients rolled up per registration. Built for actual Tally data, not a clean demo.
2A-vs-2B and period-lag timing differences are auto-suppressed, so your team reviews the gaps that matter — not next month's invoices flagged as ghosts.
Every match and reclassification is timestamped, rule-cited and traced to its source row, with the 2B snapshot pinned — exportable to your working-paper file and re-performable under SA 230.
Lock §17(5) and RCM treatment once at the firm level; every branch and every article runs identical logic, with overrides flagged for partner review.
Claimable ITC is qualified, not assumed. Every reclassification carries its rule, its source line and your sign-off — applied the same way every run, and re-performable under SA 230., The CORAA reconciliation principle
No more VLOOKUP marathons against a 2B dump. The match is done; only the exceptions need a human.
Open the exceptions, not the whole ledger. Every gap is quantified and traced to the invoice behind it.
The ITC claimed is defensible — recoverability qualified, §17(5) caught, the working shown for peer review.
