Quick answer
Use AI to prepare and explain, never to decide. Share only data approved for the tool, standardise GSTIN and invoice formats, use assistance for matching logic and difference notes, then have a person verify totals, review every unmatched line and decide input tax credit eligibility.
The workflow in seven steps
- ✓Check that the company has approved the AI tool and data type.
- ✓Prepare source files and mask data that is not needed.
- ✓Standardise GSTIN, invoice number and date formats.
- ✓Draft matching logic and test on a small sample.
- ✓Compare taxable value and tax totals on both source files.
- ✓Review every books-not-in-2B and 2B-not-in-books exception.
- ✓A named person decides eligibility and records sign-off.
What AI can help with
| Step | AI can assist | Person retains |
|---|---|---|
| Preparation | Suggest cleaning steps | Data approval |
| Matching | Draft logic and explain it | Testing and total checks |
| Differences | Group and summarise | Review each exception |
| ITC decision | No final decision | Eligibility and claim |
Red flags
- ✓Never share GST portal credentials.
- ✓Do not claim ITC just because an AI summary says a match is fine.
- ✓Do not skip source-total checks or exception review.
Check current rules
GST provisions and portal features can change. Confirm current provisions on the GST portal or with your CA. This guide is a working method, not tax advice.
Want your whole team to work this way?
We teach this hands-on, onsite at your office, and test every trainee. See Corporate GST training for accounts and compliance teams.
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