GST reconciliation: a records-first approach

GST reconciliation is easier to review when the data can be traced from source documents into the accounting records and the relevant return-period information. A difference is a prompt to investigate—not, on its own, proof of an error or a particular tax result.

Start with a defined period

Confirm the relevant registration, reporting period and business process. Keep records for each applicable registration and period organized separately where needed.

Bring together source records

Gather sales and purchase invoices, credit notes, amendments, books data and the relevant information available through official GST systems. Preserve a record of the source and date of each extract used in the review.

Group and investigate differences

Useful review categories can include timing differences, missing or amended documents, duplicate entries, classification questions and records that need supplier or internal follow-up. Do not make unsupported adjustments simply to force a match.

Document the resolution

Record the issue, evidence reviewed, decision owner and follow-up action. Filing positions and eligibility questions should be confirmed against current rules and the taxpayer’s facts by an appropriately authorized professional where required.