GST return reconciliation and ITC mismatch review
- The problem
- Matching purchase books with GSTR-2B takes days and mismatches are found late.
- How AI helps
- AI matches invoices by GSTIN, number, date and amount, tolerates formatting differences, groups mismatches by cause and drafts follow-up messages to suppliers.
- Start with
- Portal downloads, spreadsheet or script with fuzzy matching, language model for supplier notes.
- Guardrails
- A professional reviews every claim decision and client data stays on approved systems.
Full details
Example in practice
A trader purchase register of 4,000 invoices is matched with GSTR-2B. The tool lists invoices missing in 2B by supplier, groups differences caused by number format or amount rounding and drafts a reminder to each supplier.
How it works
- Download the purchase register and GSTR-2B for the period.
- Normalise invoice numbers, dates and GSTINs and match with tolerances.
- Classify differences such as missing, amount mismatch and wrong period.
- Draft supplier follow-ups and let the professional decide on credit claims.
Data you need
Purchase register, GSTR-2B data and supplier contact details.
Measure success
- Share matched automatically
- Hours per client per month
- Credit at risk identified early
- Supplier follow-ups closed
Indicative rollout
Days 1-3: pick one process and collect 20-30 real samples. Week 1: test with an approved AI assistant and compare with the manual result. Week 2: write the checklist and review step, then use it on live work. Timing is indicative and depends on your data and systems.
Data handling
Use approved tools only, keep personal and confidential data protected as required by law (for example the Digital Personal Data Protection Act, 2023 in India), and keep a person responsible for every decision that affects people.