Apex Steel Corporation Pvt Ltd

27AAACA1234A1Z5 E-Invoice Applicable (> ₹5 Cr)

Assigned Staff: Akash Verma | Reviewer: Harshini CA | Accounting: Tally Prime

At-Risk ITC (Held in Books)

₹ 3,42,850 Section 16(2)(aa)

Unmatched 2B Invoices: 6 invoices

AP payment holds actively advised

E-Invoice Gap & Defaults

3 Invoices ₹ 14.8L Taxable

Critical B2B Missing IRN: 2 pending > 15 days

Action needed prior to GSTR-1 lock

Communications In Queue

2 Awaiting CA Manager Gate

Vendor Nudges Dispatched: 8 responses logged

Average vendor response time: 2.1 days

Monthly Compliance Progress Checklist (Sep 2026)

Real-time multi-client status across ingestion, reconciliation, exception review and portal filing

Completed In Progress Pending

Client Name	GSTIN	Sales	Purchases	GSTR-2B	E-Invoice	2B Recon	E-Inv Audit	Client Alert	Vendor Nudge	Review & Close

Staff Workload & Open Tickets

3 Accountants Assigned

Akash Verma (Senior Associate)

Apex Steel, Delta Logistics (6 GSTINs)

4 Open Exceptions 14 Resolved

Sneha Rao (Associate)

Orion Tech Labs, Zenith Pharma (4 GSTINs)

7 Open Exceptions 19 Resolved

Nikhil Sharma (Junior Associate)

Kavita Textiles (2 GSTINs)

1 Open Exception 8 Resolved

Active Compliance Alerts & Escalations

Rule-based triggers

Unanswered Vendor Follow-up > 7 Days

Supplier Precision Tools Ltd hasn't responded regarding missing invoice PT/26/902 (₹1,24,000 ITC).

Escalated to Partner

GSTR-1 Due in 4 Days (11th of Month)

HSN Summaries ready for review for Apex Steel; 1 invoice missing HSN code.

Rule 37 Statutory Watch: AP payment holds protect working capital under Section 16(2)(aa). However, ensure vendor disputes are resolved and payment released within 180 days from invoice date to avoid mandatory ITC reversal with 18% statutory interest under Rule 37.

CGST Sec 16(2) Proviso 2

Purchase Register

₹ 42,85,600

Total 28 Invoices

GSTR-2B Available

₹ 39,42,750

Eligible ITC Pool

Fully Reconciled

₹ 37,20,500

22 Invoices (Stage 1-3)

In Books, Not in 2B

₹ 3,42,850

6 Invoices (Action Req)

In 2B, Not in Books

₹ 2,22,250

2 Unbooked Invoices

4-Stage Matching Pipeline:

Stage 1: Exact Key Stage 2: Normalized (Fuzzy) Stage 3: Tolerance (± ₹5) Stage 4: Exception Flagging

Supplier & GSTIN	Books Inv No / Date	2B Inv No / Date	Taxable (Books / 2B)	GST Total	Match Status	AP Payment Hold	Action / Remark

Showing all records for Sep 2026. Tolerance config: ± ₹5.00 tax rounding allowed.

Total Outward Supplies (Gross)

₹ 1,18,45,200

42 Invoices recorded

B2B Supplies (Table 4A)

₹ 96,20,000

26 Invoices (GSTIN Verified)

B2C Supplies (Large + Others)

₹ 22,25,200

16 Invoices (Unregistered)

HSN Validation Exceptions

1 Anomaly

Missing 6-digit HSN code on B2B > ₹5Cr

Table 12 – HSN/SAC Summary for GSTR-1

Aggregated by HSN, Description, UQC and GST Rate as per GSTN Schema

HSN / SAC	Description	UQC	Total Qty	Rate	Taxable Value (₹)	IGST (₹)	CGST (₹)	SGST (₹)	Cess (₹)	Total Value (₹)
Consolidated Totals:					₹ 1,00,38,305	₹ 10,84,330	₹ 3,61,282	₹ 3,61,282	₹ 0	₹ 1,18,45,199

HSN totals perfectly reconcile with Sales Register gross sum (₹ 1,18,45,200).

B2B Sales Requiring E-Invoice

26 Invoices

Turnover threshold: > ₹5 Cr (Applicable)

IRN Generated & Matched

23 Invoices

Valid QR Code & Ack Verified

Pending E-Invoice (Critical)

2 Invoices

₹ 14,80,000 Taxable Value

Cancelled IRN in Portal

1 Record

Still active in Sales Books

Pending E-Invoice Audit (Applicability Confirmed)

Sales invoices recorded in ERP without an authenticated 64-character IRN

Rule 48(4) Compliance Risk

Invoice No / Date	Customer Name & GSTIN	Taxable (₹)	GST (₹)	Days Outstanding	Applicability Rule	E-Invoice Status	Staff Action
INV/2026/094 2026-09-18	Tata Advanced Systems 27AAACT2345B1Z9	₹ 9,50,000	₹ 1,71,000	40 Days (Overdue)	B2B Domestic > ₹5Cr Threshold	IRN Not Found
INV/2026/102 2026-09-24	Godrej & Boyce Mfg 27AAACG0824M1ZP	₹ 5,30,000	₹ 95,400	34 Days	B2B Domestic	IRN Not Found
INV/2026/088 2026-09-12	Larsen & Toubro Ltd 27AAACL0149C1ZM	₹ 4,20,000	₹ 75,600	46 Days	Cancelled in NIC Portal	Cancelled IRN Active in Books	Issue Credit Note / Cancel

Core SaaS Moat

Vendor Compliance Scorecard (VCS)

The "CIBIL of GST" for business suppliers. Every vendor GSTIN is evaluated on on-time GSTR-1 filings, cross-client ITC match rates, and dispute resolution speed. Clients use this score to enforce AP Payment Holds on delinquent vendors, locking clients into our software.

Pre-Onboarding Supplier Due Diligence & GST CIBIL Lookup

Checking a new vendor before issuing a Purchase Order? Run an instant network health check.

Cross-Client Anonymized Engine

Quick test GSTINs: •

Supplier Tax Hygiene Roster

Cross-client vendor network ratings & active payment hold status

Formula: 40% Filing Punctuality + 40% 2B Match Rate + 20% SLA

Vendor Name	GSTIN & State	VCS Score	Filing Hygiene	Missing ITC (₹)	AP Payment Status	Magic-Link Follow-up	Action

CA Manager Review & Approval Gate

Strict safety policy: Automated drafts require 1-click partner review before transmission to clients or suppliers.

Vendor Nudge #VN-2026-09 To: [email protected] (Precision Tools & Gauges Ltd)

Awaiting Manager Approval Created: 2 hours ago

Subject: Urgent: Purchase Invoices not reflected in GSTR-2B for Sep 2026 [Client: Apex Steel Corporation]

Dear Vendor Team,

During our monthly GST audit on behalf of Apex Steel Corporation Pvt Ltd (27AAACA1234A1Z5), the following 1 invoice recorded in books was not reflected in the downloaded GSTR-2B for Sep 2026:

• Inv No: PT/26/902 | Date: 14-Sep-2026 | Taxable: ₹ 6,88,889 | IGST: ₹ 1,24,000

Under GST provisions (Section 16(2)(aa)), our client is legally restrained from claiming this ITC until reflected in GSTR-2B. Consequently, accounts payable has placed a temporary hold on this tax disbursement.

👉 Please review and confirm your return filing via your one-click Magic Link:
https://gstflow.ai/vendor/portal/v_pt_9872?client=apex_steel

Attached: Apex_Steel_Missing_2B_PrecisionTools.xlsx

Client Compliance Report #CR-2026-09 To: [email protected], [email protected] (Apex Steel Corporation)

Awaiting Manager Approval Created: 3 hours ago

Subject: GSTR-1 & E-Invoice Reconciliation Discrepancy Notice for Sep 2026

Dear Mr. Rajesh Sharma,

Please find attached the monthly GST exception report for your review before GSTR-1 finalization on 11-Oct-2026.

Key Exceptions Identified:
1. 2 Sales Invoices pending E-Invoice (IRN): INV/2026/094 (₹9.5L) & INV/2026/102 (₹5.3L).
2. 1 Cancelled IRN active in Tally: INV/2026/088 (₹4.2L). Please verify if Credit Note should be posted.
3. ₹3,42,850 Purchase ITC not available in GSTR-2B: Automated vendor reminder emails drafted for 6 vendors.

Kindly provide clarification or approve vendor communications.

Attached: Apex_Steel_Sep2026_Full_Exception_Report.xlsx

Client Master & GSTIN Registration

Module 1.1

Company Legal Name

Trade Name

GSTIN

PAN

Accounting Software

Return Frequency

E-Invoicing Applicability

Assigned CA Staff Member

Reconciliation Tolerances

Custom rules applied without code modification

Tax Rounding Tolerance ± ₹ 5.00

Classifies small rounding variations as Potential Matches

Normalize invoice special characters (`/`, `-`, spaces) Multi-period rolling match (look back 3 months in 2B) Automatic AP Payment Hold for missing 2B

Audit Trail & Data Vault

All original imported Excel/JSON files are permanently cryptographically fingerprinted (SHA-256) and archived.

TALLY

TallyPrime Zero-Plugin HTTP Bridge Ready (Port 9000)

Directly sync ledgers, purchase registers, and payment hold statuses without third-party plugins

Tally HTTP Server Endpoint Default Tally server port is 9000

Active Tally Company (Auto-detected) Verified against selected GSTIN

Automated Upstream Actions

Auto-create Sundry Creditors on GSTIN lookup

1-Click Purchase Register ingestion

How to enable Tally Server in 10 seconds: In TallyPrime, press F1 (Help) → Settings → Connectivity → set Client/Server configuration to Both on Port 9000.

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