Monthly GST reconciliation fails when teams review line by line without triage. Start with rule-based grouping by GSTIN, tax value variance, and missing invoice references.
Define three queues: auto-match, reviewer-check, and escalation. Auto-match should cover clean records with exact amount and date tolerance. Reviewer-check handles partial mismatches. Escalation handles structural issues like wrong GSTIN mapping.
Track cycle metrics: exception aging, closure rate, and repeat mismatch sources. A stable review loop can shrink month-end pressure and improve confidence before filing windows close.