Outward supplies
Compare the sales register with invoices, credit notes, debit notes and the outward-supply data proposed for filing. Review document numbering, taxable values, tax rates, place-of-supply treatment and amendments separately.
Purchases and input-tax credit
Match the purchase register with available portal data and supporting tax invoices. Identify missing documents, vendor-side differences, blocked or ineligible credits and credits that require deferment or reversal.
Special transactions
Review transactions that may not follow the ordinary invoice flow, including reverse-charge matters, advances where relevant, imports, exports, branch transactions and credit-note adjustments.
Tax ledgers and payments
Reconcile the liability, input credit and cash ledgers with the books. Challans and offsets should be linked to the relevant period so that carried-forward balances remain explainable.
Maintain a difference register
Every unresolved difference should have an owner, reason, amount and expected resolution date. This makes subsequent return preparation and annual reconciliation more controlled.