PRAVESH RATHI & CO. · Updated 2026-09-21
Define the period and registrations
Identify each registration and reporting period. Use consistent cut-off dates for extracts from accounting software and the GST portal.
Build an exception list
Compare purchase records and available GST statements using invoice identifiers, supplier details and amounts. Categorise unmatched items, amendments, duplicates and timing differences.
Review the underlying transaction
Matching figures do not establish input tax credit eligibility. Keep supporting documents and investigate the nature of the supply, use and other applicable conditions.
Record resolution and ownership
Assign each exception to a responsible person and retain evidence of follow-up. Keep an audit trail of adjustments and the reasons for them.
General preparation guidance only. The relevant facts and current requirements must be reviewed before taking action.
Official information
GST portal provides the relevant official information portal. This article is an original preparation checklist, not an official interpretation or endorsement.