Collect all GST-related records for the period
Download GSTR-1, GSTR-3B, GSTR-2A, and GSTR-2B data
Match outward supplies reported in books with GSTR-1
Match tax liability in books with GSTR-3B
Compare input tax credit in books with GSTR-2A and GSTR-2B
Identify missing invoices, duplicate entries, and mismatched values
Check differences in taxable value, GST rate, and tax amount
Verify debit notes, credit notes, and amendments
Reconcile reverse charge transactions separately
Reconcile exempt, nil-rated, and non-GST supplies separately
Check place of supply and interstate or intrastate classification
Match payment of tax, interest, and late fees with challans
Review ITC eligibility and blocked credits
Follow up with vendors for missing or incorrect invoices
Pass necessary accounting adjustments for differences
File amendments or corrections in subsequent GST returns
Prepare a reconciliation statement with all differences
Retain supporting documents and reconciliation working papers