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Credit you can claim, credit you cannot, and who to call

Purchase and sales registers unified with what the GST portal actually shows, identifiers validated, input tax credit matched invoice by invoice against supplier filings, and the registers behind every figure prepared for review before the window closes.

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Portal data against your registersGSTIN and PAN validationCredit matched to supplier filings
Tax & compliance
RetailManufacturingPortal integrationN-way matchingERP write-backAudit trail
01

The problem

Under Indian GST, input tax credit depends on what your suppliers filed, not on what you were invoiced. So the purchase register and the portal have to be compared invoice by invoice, and the comparison has to happen inside the filing window if a missing invoice is to be chased while it can still be corrected. Done manually across entities and registrations, this becomes an exercise in exporting, pivoting and eyeballing, repeated every cycle. Credit that is available, credit that is blocked and credit that is missing because a supplier has not filed are all sitting in the same difference, and separating them is the work.

02

What the platform does

Sales register, purchase register and portal data are brought into one structure per GSTIN, across entities and registrations. Identifiers are validated first: GSTIN format and status, the PAN it embeds, and the consistency between the two on every counterparty. Input tax credit is then reconciled line by line against what suppliers have filed, matching on invoice number, date, taxable value and tax split, with tolerance for the formatting differences that make an exact string match fail. Registers are prepared in an audit-ready form, with each figure traceable to the invoices and portal records that produced it.

03

What you get

Filing becomes a review rather than a reconstruction. Credit available, credit blocked and credit missing because a supplier has not filed are three separate lists, and the third one names the supplier and the invoices to chase while there is still time to chase them. Invoices matching on substance but differing in the way a number was written are matched rather than left as breaks. Identifier errors are found at the counterparty rather than at the return. Each register keeps its supporting records, so a question asked in an audit years later is answered from the trail rather than from memory.

Process

How it works

Four stages, run per GSTIN and repeated as often as you want within the window rather than once at the end of it.

  1. 01

    Collect

    Sales register, purchase register and the data available on the portal are collected per registration and brought into one structure, with each collection logged against the period and GSTIN it belongs to so a partial pull is never mistaken for a complete picture.

  2. 02

    Validate identifiers

    GSTIN format and status are checked on every counterparty, along with the PAN embedded within it and the consistency between the two. Place of supply and rate applicability are checked for internal consistency, so a structural error is found at the invoice rather than at the return.

  3. 03

    Reconcile the credit

    Purchase lines are matched against GSTR-2B — what suppliers have actually filed — on invoice number, date, taxable value and tax split, with tolerance for leading zeros, spacing and prefixes. Matching on substance rather than on an exact string is what stops a legitimate credit being reported as missing.

  4. 04

    Prepare registers

    Credit is separated into available, blocked and not yet filed by the supplier, and the registers behind each figure are prepared for review. What is missing is listed by supplier with the invoices attached, so the follow-up is a specific request rather than a general reminder.

What it does

Inside the solution

Portal data beside your own registers

What the portal shows and what your purchase and sales registers say are held in one structure per registration, so the comparison is a query rather than an export followed by a pivot table.

GSTIN and PAN validation

Format, status and the PAN embedded in each GSTIN are validated on every counterparty, and the two are checked for consistency. An invalid registration found at the invoice is a correction; found at the return it is a problem.

Input tax credit reconciled against GSTR-2B

Purchase lines are matched against GSTR-2B on invoice number, date, taxable value and tax split. Credit under Indian GST follows what the supplier filed, so an aggregate comparison against the 3B summary cannot support the claim being made.

Tolerant invoice number matching

Leading zeros, spacing, slashes and prefixes differ between the way a supplier files and the way an invoice was entered. Matching allows for those differences, because reporting a real credit as missing has a cost of its own.

Available, blocked and not filed

The three categories are separated rather than reported as one difference. Only the third one is actionable with a supplier, and only if it names the supplier and the invoices while the window is still open.

Multiple registrations and entities

Several GSTINs across entities and states run in one flow, each scoped to its own registration, with place-of-supply consistency checked rather than inferred from the entity that raised the document.

Audit-ready registers

Registers are prepared with each figure traceable to the invoices and portal records behind it, so the position taken in a return can be re-explained from the trail long after the period has closed.

E-invoice IRN and the register

For documents inside the e-invoicing mandate, the IRN and the signed QR returned at generation are held against the transaction, and the invoices cleared through the IRP are reconciled with the sales register. An invoice reported to the IRP but missing from the register, or the reverse, is an exception rather than a discrepancy discovered at filing.

Run as often as the window allows

The reconciliation is repeatable within the period rather than a single end-of-window exercise, which is what makes chasing an unfiled supplier invoice a useful activity instead of an observation.

Withholding tax

TDS: deduction, challan and return

TDS is the Indian implementation of withholding tax deducted at source. The generic mechanism — a rate determined per counterparty and payment type, tracked through to remittance — is part of the tax and compliance model; the section codes, the challan and the quarterly statement are specific to the Indian regime and are handled here.

Deduction against section and rate
Each deduction is recorded against the section it was made under, the rate applied, and the vendor PAN it belongs to. A PAN that is invalid or inoperative changes the rate, so the identifier check and the rate decision are the same step rather than two.
Thresholds per section, per vendor
Section thresholds are tracked as running totals per vendor for the financial year, so the payment that crosses a limit is deducted from at the right point rather than caught in a year-end true-up.
Deductions matched to challans
Every deduction is tracked through to the challan that discharges it and the quarterly statement that reports it. A deduction with no matching challan, or a challan with unallocated balance, is visible while it can still be corrected.
Certificates that agree with the ledger
What was deducted, what was deposited and what the vendor was issued are reconciled to each other, so a vendor query about a certificate is answered from the same records the return was filed from.

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Foundations

The VapusFin models behind it

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Questions

Frequently asked

Is this specific to India?
Yes, deliberately. Input tax credit that depends on supplier filings, GSTIN structure with a PAN inside it, place-of-supply rules and registration-level filing are Indian GST mechanics. A generic tax reconciliation would not check any of them, and those checks are the value.
Does this cover TDS as well as GST?
Yes. TDS deductions are recorded against the section, rate and vendor PAN they belong to, section thresholds are tracked per vendor across the financial year, and every deduction is followed through to the challan that discharges it and the statement that reports it. The generic withholding mechanism is part of the tax and compliance model; the sections, challans and certificates are Indian specifics and live here.
We file outside India as well. What covers that?
The tax and compliance model. It handles indirect tax, withholding tax and statutory reporting as mechanisms — rate determination, reverse charge, place of supply, thresholds and periodic returns — with each regime configured during onboarding. This page is the Indian regime in detail, because GSTR-2B, GSTIN structure and IRN clearance are not generic.
Does it file the return for us?
No. It prepares the registers and the reconciliation behind them so filing is a review of a position that is already evidenced. The filing itself stays with your tax team and their existing filing route.
What happens when a supplier has not filed?
The credit is placed in its own category, separate from blocked credit and from available credit, and reported by supplier with the invoices listed. That is what makes the follow-up a specific request rather than a general reminder near the deadline.
Our invoice numbers never match the portal exactly. Is that a problem?
No. Matching allows for leading zeros, spacing, slashes and prefixes, and confirms on date, taxable value and tax split. Reporting a genuine credit as missing because of a formatting difference is as costly as missing a real break.
Can it handle several registrations across states?
Yes. Each GSTIN is reconciled in its own scope across entities and states, and place-of-supply consistency is checked rather than inferred, so the position for one registration is never assembled from another's records.
Has this been delivered for a customer?
Not as a standalone engagement. The register unification, tolerant matching and exception typing it depends on run today in delivered payables and reconciliation work, and the GST-specific validations sit on top of that same engine.

See it against your own period

Send us a purchase register and the corresponding portal data for one registration and we will show you the credit available, the credit blocked and the suppliers worth chasing.

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