GST reconciliation should be visible as a dashboard, not hidden in month-end files. Finance leaders need one view of mismatches, cash risk, ITC leakage, refunds and notices.
| Block | Metric |
|---|---|
| Outward supplies | Books vs GSTR-1 vs e-invoice variance. |
| Tax payment | GSTR-1 vs GSTR-3B liability bridge. |
| ITC | GSTR-2B vs books vs eligible credit. |
| RCM | Expense-ledger to tax-paid/ITC tracker. |
| Notices/refunds | Open amount, ageing and next action. |
This article is intentionally source-limited to official GST / CBIC / India Code material. Verify final filing positions with the latest Act, Rules, notifications, circulars and GST portal advisories before publishing.
Outward supply, tax payment, ITC, RCM, refunds and notice trackers.
Finance head/controllership team should review before filing and month close.
Ageing helps prioritise customer/vendor follow-up and cash-risk items.