GST reconciliation compares accounting records with GST returns, e-invoice data, supplier information and electronic ledgers to identify mismatches before they become filing, ITC or notice issues. CorporateWalla provides GST reconciliation, exception reporting and corrective-action support based on the records available.
Important: A reconciliation identifies differences; it does not automatically establish that an ITC claim or tax position is legally allowable. Each material difference must be evaluated under the applicable GST provisions.
GST reconciliation is a structured comparison of data from multiple sources, such as:
The objective is to identify differences, classify their causes and determine what corrective action is appropriate.
A business can have differences between books and GST data because of:
Not every mismatch is an error. A good reconciliation distinguishes valid timing differences from genuine compliance exceptions.
GSTR-2B is an important source for recipient-side ITC reconciliation, but it should not be treated as the sole test of ITC eligibility.
A robust ITC review may compare:
The final ITC position should be determined under the applicable GST law, not merely by matching a number in GSTR-2B.
For outward supplies, reconciliation can compare:
The purpose is to identify:
ITC reconciliation can identify:
An “unmatched” invoice is not automatically ineligible. It may require supplier follow-up or a review of the relevant reporting period.
For taxpayers covered by GST e-invoicing, IRN data can be reconciled with:
This can identify:
Where vendor follow-up is part of the engagement, CorporateWalla can prepare an exception list showing:
Vendor follow-up is not a guarantee that suppliers will amend their returns or that the recipient will become eligible for ITC.
Depending on scope, the client can receive:
GST reconciliation is a broader operational process.
GSTR-9C is a prescribed reconciliation statement for taxpayers to whom the applicable law requires it, subject to the current threshold and rules. See GST audit and GSTR-9C.
A business may perform monthly/quarterly GST reconciliation even when GSTR-9C is not applicable.
Return filing reports the taxpayer's GST position for a tax period.
Reconciliation is the supporting control process that identifies whether books, returns and portal data agree and what exceptions need action.
A business may use reconciliation before each return or as a monthly/quarterly control.
GST reconciliation is not automatically an audit.
Where a client specifically requires an audit, certification, assurance engagement or GSTR-9C-related work, the engagement scope and applicable legal requirements should be separately identified.
GST reconciliation is scope-based.
Pricing depends on:
Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.
Timeline: Quoted on monthly transaction volume
Timeline: Quoted on GSTINs, vendors and frequency
Timeline: Quoted on states, backlog and system complexity
Every price above is a professional fee, excluding GST and government charges. 50% on delivery.
GST reconciliation is quoted on scope rather than a single monthly fee, because the work depends on monthly transaction volume, number of GSTINs, states and vendors, the ERP or accounting system, frequency, e-commerce or export complexity, any historical backlog and whether vendor follow-up is included.
Collect books, registers, GST returns, GSTR-2B, e-invoice and ledger data.
Check that the data received is complete and in a usable format.
Compare the books of accounts with the GST returns filed.
Compare the purchase register with GSTR-2B and ITC claimed in GSTR-3B.
Compare the sales register with GSTR-1 and e-invoice data.
Review credit and debit notes on both the purchase and sales side.
Review RCM, import, export and SEZ exceptions where relevant.
Classify each difference, distinguishing valid timing differences from genuine compliance exceptions.
Report the exceptions with suggested action.
Support return adjustments or amendments where separately engaged.
Close the reconciliation for the period.
Tell us your requirement, a CA will call you in 30 minutes.
Regular comparison of books, GST returns and portal data.
GSTR-2B vs purchase register vs GSTR-3B review, and books vs GSTR-1 vs e-invoice data for outward supplies.
Actionable vendor-wise mismatch reports where included, and identification of IRN/invoice mismatches.
Support for year-end reconciliation and preparation of data required for annual compliance.
From ₹999 • Monthly / Quarterly
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Custom quote • Scope-based
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From ₹6,999 • 15–30 days (indicative)
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Custom quote • Scope-based
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From ₹4,999 • 5–10 days (indicative)
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From ₹7,999 • 7 days to 3 months (indicative)
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From ₹2,499 • Monthly P&L
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From ₹4,999 • Monthly
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