GST Reconciliation Under Time Pressure: Controls, Evidence, and Client Education

Authors

  • DUVVURU-PRIYANKA Student Author
  • PUJARI-SUDHARSANA-REDDY Assistant Professor Author

DOI:

https://doi.org/10.5281/zenodo.17719074

Keywords:

GST, GSTR-2B, Input Tax Credit, reconciliation, maker-checker, client education, evidence artefacts

Abstract

Effective GST reconciliation is critical for safeguarding Input Tax Credit (ITC) and ensuring regulatory compliance in India’s digitised tax environment. Firms must match their purchase registers with vendor-reported GSTR-2B statements, facing recurring challenges in documentation gaps, rate mismatches, and timing discrepancies. This case frames the reconciliation process as a systems and governance challenge, recommending a structured pre-filing routine—combining automated downloads, systematic maker-checker reviews, robust evidence management, and proactive client education. Internship insights are aligned with recent academic findings and policy guidance, while limitations concerning data fidelity and implementation are noted. ​

Author Biographies

  • DUVVURU-PRIYANKA, Student

    Faculty of Management Studies, CMS Business School, JAIN (Deemed-to-be University) Bangalore, India

  • PUJARI-SUDHARSANA-REDDY, Assistant Professor

    Faculty of Management Studies, CMS Business School, JAIN (Deemed-to-be University) Bangalore, India

Downloads

Published

2025-12-06

Issue

Vol. 8 No. 1 (2025): December 2025

Section

Articles

How to Cite

GST Reconciliation Under Time Pressure: Controls, Evidence, and Client Education. (2025). International Academic Research Journal of Economics and Finance, 8(1), 5-8. https://doi.org/10.5281/zenodo.17719074

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