{"id":2266,"date":"2019-10-17T14:55:44","date_gmt":"2019-10-17T09:25:44","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2266"},"modified":"2019-10-17T14:55:44","modified_gmt":"2019-10-17T09:25:44","slug":"matching-reconciliation-under-gst","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/","title":{"rendered":"Matching &#038; Reconciliation under GST"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">What is reconciliation, why need Reconciliation, how to reconcile, how to reconcile Transitional\u00a0 <a href=\"https:\/\/aktassociates.com\/blog\/new-rules-for-itc-utilisation\/\">ITC<\/a>, what are the major issues for reconcile, what are software for reconcile, what may be Mismatches for Reconcile<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2268 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST.png\" alt=\"GST\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GST-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#What_is_Matching_Reconciliation_under_GST\" title=\"What is Matching &amp; Reconciliation under GST?\">What is Matching &amp; Reconciliation under GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#Reason_of_Mismatches\" title=\"Reason of Mismatches:-\">Reason of Mismatches:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#Major_Causes\" title=\"Major Causes:-\">Major Causes:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#The_need_for_Gst_Reconciliation\" title=\"The need for Gst Reconciliation:-\">The need for Gst Reconciliation:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#Other_Causes\" title=\"Other Causes:-\">Other Causes:-<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_Matching_Reconciliation_under_GST\"><\/span><b>What is Matching &amp; Reconciliation under GST?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Reconciliation under <a href=\"https:\/\/aktassociates.com\/blog\/goods-service-tax-gst\/\">Goods &amp; Services Tax (GST)<\/a> meaning that matching the data entered by the supplier with those of the recipients they dealt with and recording of all the transactions that have taken place during that period with that corresponding Buyer. The reconciliation process ensures that no sales or purchases are omitted or wrongly reported in the GST returns.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Reason_of_Mismatches\"><\/span><b>Reason of Mismatches:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>These are the Following Mismatches\u00a0 that can be noticed by when Matching and Reconciliation exercises taken up:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Differences between the amount of credit shown in\u00a0<\/span><span style=\"font-weight: 400;\">GSTR- 3B<\/span><span style=\"font-weight: 400;\">\u00a0and the\u00a0<\/span><span style=\"font-weight: 400;\">GSTR 2A<\/span><span style=\"font-weight: 400;\">\u00a0or\/and<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Discrepancies between GSTR-3B and\u00a0<\/span><span style=\"font-weight: 400;\">GSTR-1<\/span><span style=\"font-weight: 400;\">\u00a0or\/and<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Differences arises in the provisional credit claimed (temporarily)and actual credit (GSTR-3B)that is claimable. This situation arises usually during <\/span><span style=\"font-weight: 400;\">transition<\/span><span style=\"font-weight: 400;\">\u00a0stages.<\/span><\/li>\n<\/ul>\n<p><b>Point to be noted that:-<\/b><\/p>\n<p><span style=\"font-weight: 400;\">If there are any differences noticed between these returns then this will lead to <\/span><span style=\"font-weight: 400;\">scrutiny notices<\/span><span style=\"font-weight: 400;\"> that may be issued by GST Department.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Major_Causes\"><\/span><b>Major Causes:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The vendor has declared liability but credit is not availed in GST returns: Such credits should be availed at the earlier of the due date of September month return of Next financial year or<a href=\"https:\/\/aktassociates.com\/blog\/gstr-9-everything-you-want-to-know-about-gst-annual-return\/\"> Annual return<\/a>.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The vendor has not declared liability on supplies made but businesses have availed credit on such procurements in the GST returns: Businesses should follow up with the vendor to ensure that the liability is declared.\u00a0 Otherwise, the Risk of such credits disallowed may arise due to such mismatch.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">There might be a mismatch between liability declared by the vendor and credit availed. So there may be differences arose.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Mistakes in the details furnished: There can be a mismatch in the fields such as GSTIN of the supplier\/recipient, number and date of the invoice\/debit note, etc.\u00a0<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"The_need_for_Gst_Reconciliation\"><\/span><strong>The need for Gst Reconciliation:-<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>There can be the following two issues that are:-<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Certain deadlines are stipulated in the GST laws for making amendments to GST returns data or to claim ITC.\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">File Amendments to information reported in the <a href=\"https:\/\/aktassociates.com\/blog\/gst-return-filing\/\">GST Returns filed<\/a> in an FY.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/aktassociates.com\/business-registrations\/tax-registration\/online-gst-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2070 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1.png\" alt=\"gst registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Other_Causes\"><\/span><b>Other Causes:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00a0The Crucial\u00a0 issues in regard to the Reconciliation under GST between GST returns are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The invoice number that the purchaser has recorded does not match with the seller\u2019s invoice received in 2A. Both follow a different convention.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The purchaser may work in multiple states, and the seller has raised an invoice with another GSTIN\/HQ GSTIN instead of the actual purchaser <a href=\"https:\/\/aktassociates.com\/blog\/gst-identification-number\/\">GSTIN<\/a>. In this case, it might not reflect completely at a GSTIN level.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The invoice date mentioned on the invoice by the purchaser doesn\u2019t match with the seller as mentioned by them in their respective returns (GSTR-1\/3B). Mostly purchaser at fault here as they should\u2019ve entered the same date as in the Sales invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u00a0Differences arise maybe because the purchaser and supplier have been recorded invoices in different return periods of upcoming respective periods.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">When invoice number and date do not match while only the invoice value matches between two parties.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">There may be multiple invoices between a purchaser and supplier that may be written at the different values in respective records of buyer and seller. For eg;-<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Buyer recorded at a lower value than Seller recorded invoice value<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is reconciliation, why need Reconciliation, how to reconcile, how to reconcile Transitional\u00a0 ITC, what are the major issues for &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Matching &#038; Reconciliation under GST\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#more-2266\">Read more<span class=\"screen-reader-text\">Matching &#038; Reconciliation under GST<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2270,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Matching &amp; Reconciliation under GST AKT Associates<\/title>\n<meta name=\"description\" content=\"what is reconciliation, why need Reconciliation, how to reconcile, how to reconcile Transitional\u00a0 ITC, what are the major issues for reconcile, what are software for reconcile, what may be Mismatches for Reconcile\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Matching &amp; Reconciliation under GST AKT Associates\" \/>\n<meta property=\"og:description\" content=\"what is reconciliation, why need Reconciliation, how to reconcile, how to reconcile Transitional\u00a0 ITC, what are the major issues for reconcile, what are software for reconcile, what may be Mismatches for Reconcile\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/\" \/>\n<meta property=\"og:site_name\" content=\"AKT Associates\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-17T09:25:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Matching-and-Reconciliation-under-GST.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Arun Tiwari\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Arun Tiwari\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/\"},\"author\":{\"name\":\"CA Arun Tiwari\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\"},\"headline\":\"Matching &#038; Reconciliation under GST\",\"datePublished\":\"2019-10-17T09:25:44+00:00\",\"dateModified\":\"2019-10-17T09:25:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/\"},\"wordCount\":581,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Matching-and-Reconciliation-under-GST.png\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/\",\"name\":\"Matching & Reconciliation under GST AKT Associates\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Matching-and-Reconciliation-under-GST.png\",\"datePublished\":\"2019-10-17T09:25:44+00:00\",\"dateModified\":\"2019-10-17T09:25:44+00:00\",\"description\":\"what is reconciliation, why need Reconciliation, how to reconcile, how to reconcile Transitional\u00a0 ITC, what are the major issues for reconcile, what are software for reconcile, what may be Mismatches for Reconcile\",\"breadcrumb\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#primaryimage\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Matching-and-Reconciliation-under-GST.png\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Matching-and-Reconciliation-under-GST.png\",\"width\":500,\"height\":300,\"caption\":\"Matching and Reconciliation under GST\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/aktassociates.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Matching &#038; Reconciliation under GST\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"name\":\"AKT Associates\",\"description\":\"World&#039;s first WhatsApp based Tax Compliance Firm\",\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aktassociates.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\",\"name\":\"AKT Associates\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"width\":70,\"height\":70,\"caption\":\"AKT Associates\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\",\"name\":\"CA Arun Tiwari\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"caption\":\"CA Arun Tiwari\"},\"url\":\"https:\/\/aktassociates.com\/blog\/author\/arunsir\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Matching & Reconciliation under GST AKT Associates","description":"what is reconciliation, why need Reconciliation, how to reconcile, how to reconcile Transitional\u00a0 ITC, what are the major issues for reconcile, what are software for reconcile, what may be Mismatches for Reconcile","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/","og_locale":"en_US","og_type":"article","og_title":"Matching & Reconciliation under GST AKT Associates","og_description":"what is reconciliation, why need Reconciliation, how to reconcile, how to reconcile Transitional\u00a0 ITC, what are the major issues for reconcile, what are software for reconcile, what may be Mismatches for Reconcile","og_url":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/","og_site_name":"AKT Associates","article_published_time":"2019-10-17T09:25:44+00:00","og_image":[{"width":500,"height":300,"url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Matching-and-Reconciliation-under-GST.png","type":"image\/png"}],"author":"CA Arun Tiwari","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Arun Tiwari","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#article","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/"},"author":{"name":"CA Arun Tiwari","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d"},"headline":"Matching &#038; Reconciliation under GST","datePublished":"2019-10-17T09:25:44+00:00","dateModified":"2019-10-17T09:25:44+00:00","mainEntityOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/"},"wordCount":581,"commentCount":0,"publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Matching-and-Reconciliation-under-GST.png","inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/","url":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/","name":"Matching & Reconciliation under GST AKT Associates","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#primaryimage"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Matching-and-Reconciliation-under-GST.png","datePublished":"2019-10-17T09:25:44+00:00","dateModified":"2019-10-17T09:25:44+00:00","description":"what is reconciliation, why need Reconciliation, how to reconcile, how to reconcile Transitional\u00a0 ITC, what are the major issues for reconcile, what are software for reconcile, what may be Mismatches for Reconcile","breadcrumb":{"@id":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#primaryimage","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Matching-and-Reconciliation-under-GST.png","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Matching-and-Reconciliation-under-GST.png","width":500,"height":300,"caption":"Matching and Reconciliation under GST"},{"@type":"BreadcrumbList","@id":"https:\/\/aktassociates.com\/blog\/matching-reconciliation-under-gst\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aktassociates.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Matching &#038; Reconciliation under GST"}]},{"@type":"WebSite","@id":"https:\/\/aktassociates.com\/blog\/#website","url":"https:\/\/aktassociates.com\/blog\/","name":"AKT Associates","description":"World&#039;s first WhatsApp based Tax Compliance Firm","publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aktassociates.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/aktassociates.com\/blog\/#organization","name":"AKT Associates","url":"https:\/\/aktassociates.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","width":70,"height":70,"caption":"AKT Associates"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d","name":"CA Arun Tiwari","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","caption":"CA Arun Tiwari"},"url":"https:\/\/aktassociates.com\/blog\/author\/arunsir\/"}]}},"_links":{"self":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2266"}],"collection":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=2266"}],"version-history":[{"count":2,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2266\/revisions"}],"predecessor-version":[{"id":2269,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2266\/revisions\/2269"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media\/2270"}],"wp:attachment":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=2266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=2266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=2266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}