India Audit Lens
GST reconciliation for statutory audit
Review GST 2B, books, ledgers, purchase data, mismatches, reversals, and exception documentation as part of a connected audit workflow for Indian CA firms.
Turn GST differences into reviewable audit exceptions
- Bring GST 2B, purchase ledgers, vendor details, tax ledgers, and supporting schedules into one engagement.
- Separate timing differences, missing invoices, value differences, credit notes, reversals, and items requiring follow-up.
- Document evidence, explanations, audit observations, and reviewer comments against each exception category.
Where GST reconciliation supports audit teams
- Move from raw GST rows to mismatch categories that are easier for audit teams to review.
- Track explanations, evidence, and review status instead of losing them in email threads.
- Connect reconciliation results to working papers, observations, and partner review.
Frequently asked questions
Is GST reconciliation useful only for GST return work?
No. It can also support audit procedures around purchases, liabilities, input tax credit, cut-off, and exceptions, depending on audit scope and facts.
Can GST 2B vs books mismatches be reviewed by category?
Yes. The useful audit view is not just matched or unmatched. Teams need categories such as timing, missing invoices, value differences, credit notes, and reversals.
Can this be tested on one client first?
Yes. A practical demo can use one GST 2B file and books export to show the reconciliation and exception workflow.