Reconciliation is the heartbeat of GST compliance. Errors cost lakhs in disallowed ITC and attract departmental scrutiny. Our team uses rigorous processes and reconciliation tools to align your books, returns, and portal data.
Reconciliation services
Electronic Cash Ledger
Ensure tax deposits are correctly credited and utilised.
- Challan vs. portal credit matching
- IGST/CGST/SGST allocation verification
- Excess balance identification and refund advice
Electronic Credit Ledger
Protect working capital by availing only eligible ITC.
- GSTR-3B ITC vs. ledger balance
- Utilisation sequence (IGST → CGST → SGST)
- Rule 42 & 43 annual reversals
GSTR-2B reconciliation
Critical since ITC must align with GSTR-2B at GSTR-3B filing.
- Purchase register vs. GSTR-2B matching
- Supplier non-filing tracking
- Rule 37A reversal risk management
Supplier & e-way bill reconciliation
Vendor-wise GSTR-1 matching and e-way bill vs. GSTR-1/3B turnover consistency — a key audit focus area.
Annual reconciliation
Comprehensive year-end reconciliation for GSTR-9 and GSTR-9C — turnover, ITC, and tax paid.
Gurugram purchase ledgers are full of Delhi GSTINs; West Delhi manufacturers buy from Manesar. Exceptions are vendor-wise, not a single “ITC short” cell. Cash-ledger challans must hit the GSTIN that will utilise them (06 vs 07). Rule 37A is a supplier-non-filing risk we track before 30 September of the following year — confirm the live rule text for your year. The 2B pack is the same file we take into an ASMT or DRC reply.
GST Reconciliation FAQs
GSTR-3B ITC must be restricted to GSTR-2B amounts. Missing invoices can be claimed when they later appear in GSTR-2B. Rule 37A may require reversal if the supplier fails to file GSTR-3B by 30 September of the following year.
Discuss your gst reconciliation requirements
Speak directly with a PJRJ GST specialist — we respond within one business day.