GST reconciliation is usually done once a year, in totals, when the annual return is due. An annual comparison can agree to the rupee while two months are wrong in opposite directions. Audcrix matches the books to the returns period by period, so a variance lands in the month it happened.
Books against the returns, by tax period
- Books against GSTR-1, GSTR-2A, GSTR-2B and GSTR-3B, each tax period placed separately.
- The electronic cash ledger compared with the books.
- A month-by-return matrix, colour-coded, so a variance is a cell you can open rather than a figure at the foot of a column.
- An Excel export with frozen panes, for the working paper.
The register is the authority
Outward supply is taken from the GST register itself rather than rebuilt from ledger totals. Every leg of a voucher is classified by its own tax tag — never by the name of the voucher type — so a renamed voucher class cannot quietly move a figure to the wrong side.
- Output IGST, CGST and SGST for each period.
- Input tax credit, and its reversal.
- Reverse charge — the tax booked, the credit taken on it, and the set-off matched by counterpart.
- The GST control account, from its opening balance through each period's movement.
- Section-wise control totals that must hold, so a broken total is reported rather than carried forward.
Returns as uploaded
The returns are read from what has been uploaded for each tax period. Audcrix has no connection to the GST portal, and it does not present figures for a return it was not given.
Why period by period
A reconciliation done in totals is where offsetting errors hide: an excess in one month and an omission in another sum to nothing across the year, and both errors survive into the annual return. Matching every period separately is slower to do by hand, which is exactly why it is worth having the matrix build itself from the books and the returns.
One synchronisation behind it
The GST figures come from the same synchronised books every other module reads, so the GST reconciliation, the ledger analysis and the voucher scrutiny cannot disagree about what was recorded.
Questions CAs ask
Which GST returns does Audcrix reconcile with the books?
GSTR-1, GSTR-2A, GSTR-2B and GSTR-3B, each tax period separately, along with the electronic cash ledger.
Does Audcrix connect to the GST portal?
No. It works from the returns uploaded for each tax period and does not present figures for a return it was not given.
How does it avoid misclassifying GST entries?
Each leg is classified by its own tax tag rather than the voucher type's name, and outward supply is taken from the GST register itself.
Further reading
Related modules
- Ledger Analysis — Read every Tally ledger and voucher without opening a port, reconcile the read against Tally's own trial balance, and classify each ledger by its group chain.
- Detailed Scrutiny — Transaction-level voucher scrutiny across the whole Tally population — exception flags, period read from the narration, and prior-period items confirmed by the CA.
- TDS Intelligence — Deductee-wise TDS keyed to PAN — the real payee from each voucher, the right section, 194Q and 194T gates, month-wise deposits, and the 2025 Act's Table serials.