Reconciliation means comparing two or more records that should relate to the same activity, then documenting why they agree or do not agree. In GST work, that discipline matters before any conclusion about credit is made.
Compare sources, not assumptions
Start with purchase records, tax documents, supplier details, and the relevant GST portal view. The returns help identifies auto-drafted inward-supply and ITC views, while CBIC maintains official guidance and legal material for further research.
Turn a mismatch into a case
A mismatch should carry a reference, period, amount, source record, portal observation, owner, and next question. It may be a timing, data, supplier, classification, or other issue; the system should preserve the investigation rather than guess the resolution.
Eligibility is a reviewed conclusion
An apparent match is not by itself an entitlement statement. Conditions, evidence, current rules, and the client’s facts matter. Keep the output phrased as a review item until an authorised professional confirms the position.
Educational guide only. Requirements, forms, eligibility, thresholds, dates, and portal processes change. Confirm the current official source and obtain qualified professional review before acting.
Official sources
Reviewed 12 July 2026. These links are included so the underlying authority can be checked directly.