GST Reconciliation.
GST reconciliation is a periodic check that your accounting records and GST returns tell the same story. We match sales books, e-invoices and e-way bills with GSTR-1, GSTR-1 with GSTR-3B, and your purchase register with GSTR-2A and GSTR-2B, so differences are corrected in a later return instead of surfacing in a notice or the annual return.
Typically one to three weeks for a quarter or a year, depending on invoice volume, the number of GSTINs and how closely invoice numbers in your books match those reported by suppliers and customers.
A partner — a chartered accountant or company secretary — from the first call to sign-off.
Based on your situation, and fixed in writing before any work starts.
Is this for you?
- Businesses that file returns from one system and keep books in another
- Companies preparing for GSTR-9, a statutory audit or due diligence
- Businesses that have received intimations for mismatches between GSTR-1, GSTR-2B and GSTR-3B
- Growing businesses wanting a quarterly or annual health check of past filings
What you receive at the end.
- 01Reconciliation workbook by GSTIN and period
- 02Exception report of mismatched or missing invoices
- 03Corrective action list with return and table references
- 04Summary of tax or credit at risk
GST Reconciliation, step by step.
Typically one to three weeks for a quarter or a year, depending on invoice volume, the number of GSTINs and how closely invoice numbers in your books match those reported by suppliers and customers.
- 1
Data collection
We download GSTR-1, GSTR-3B, GSTR-2A, GSTR-2B, e-invoice and e-way bill data from the portals and take your sales and purchase registers.
- 2
Outward supply matching
We match sales books and e-invoices with GSTR-1 and GSTR-3B by rate, place of supply and customer.
- 3
Inward supply matching
We match your purchase register with GSTR-2A and GSTR-2B and list invoices missing on either side.
- 4
Ledger checks
We review the cash, credit and liability ledgers, the credit reversal and reclaimed statement and the RCM ledger, since the portal now checks GSTR-3B claims against these statements.
- 5
Correction plan
We report each difference with its cause and fix: an amendment in GSTR-1A or a later GSTR-1, an adjustment in GSTR-3B, or a DRC-03 payment.
What we need from you.
Don't have everything yet? We send a short checklist after the first call and work with what you have.
- GST portal access for each GSTIN
- Sales register and e-invoice report for the period
- Purchase register and expense ledgers
- Trial balance for the period
- GST working files for returns already filed
The fee depends on your situation. After a short call, the partner who will do the work tells you what's involved and gives you a fixed fee in writing — before any work begins.
- Government fees and statutory charges are billed at actuals.
- When you pay — upfront, in stages or on completion — is agreed in writing with the fee.
Questions about GST Reconciliation.
Ready to discuss GST Reconciliation?
30-minute confidential call — no proposal, no commitment. A partner will write back within one business day.