India Audit Lens
Reconcile GST data and review ITC
Run reconciliation only after the relevant books and portal sources are current. The workspace supports 2B↔Books, Books↔GSTR-1, and GSTR-1↔GSTR-3B comparisons.
By India Audit Lens product team · Updated 2026-07-17
Run purchase reconciliation
Open GST → Reconciliation for the correct GSTIN/FY. Confirm book and GSTR-2B source freshness. Click the run action. Review Match summary, Supplier, and Document projections. Work through Exact Match, Suggested Match, Manual Match, Mismatch, portal-only, books-only, and cross-period items. For selected rows, use Accept, Pending, Ignore, or Clear action with evidence. To link manually, select exactly one unmatched inward row and one unmatched books row, then use the link action. Use Unlink to reverse an incorrect manual link while preserving history. Export the full workbook or current…
Review outward tie-outs
Review Books ↔ GSTR-1 — outward, by period. Review GSTR-1 ↔ GSTR-3B — outward tie-out, by period. Drill into warning/blocking periods and resolve source, classification, period, amendment, or portal differences. Rerun after corrections. A stale verdict must not be used for approval.
Resolve ITC claims
Review matched ITC, eligibility/disposition, 2B period and proposed claim period. Record eligibility and reason/remarks from supporting evidence. Resolve claim periods across the selected FY. Review Rule 37A/provisional/unfiled-supplier indicators and any credit-meter/Table 4 effect.
An Accept/reconciliation action is not the same as claiming ITC in a filed GSTR-3B. The claim becomes statutory only through the reviewed return and authoritative filing evidence.