GST Filing
Automation
A custom automation framework that converts raw invoice and procurement data into filing-ready GST returns — eliminating manual preparation, reducing ITC leakage, and feeding a BI layer that turns historical compliance data into management intelligence.
info@cubotbi.comGST compliance is still mostly manual
For most Indian enterprises, GST filing is a periodic exercise managed across disconnected data sources — invoice data in ERP, purchase data in Tally or spreadsheets, reconciliation done manually. The problem is not a lack of data. It is the absence of a structured, automated workflow to convert it into compliant returns.
Custom bots, not off-the-shelf software
Automation programs are configured to each client's specific ERP schema, chart of accounts, and business rules — not generic mappings. The output is a portal-ready file reviewed and approved by the client's tax team before submission.
Unlike off-the-shelf GST software, custom bots are configured to the client's specific ERP schema, chart of accounts, and business rules — resulting in higher accuracy and lower reconciliation effort than generic tools.
- Extracts sales invoice data from ERP or Tally
- Maps HSN codes, tax rates, and customer GSTINs
- Validates against GST schema rules
- Generates portal-ready JSON/Excel upload file
- Aggregates inward supply data from GSTR-2B
- Matches purchase register line by line
- Flags mismatches and ineligible ITC
- Produces clean ITC distribution register
- Consolidates outward and inward tax liabilities
- Auto-computes net tax payable after ITC set-off
- Applies Rule 42/43 reversals where applicable
- Generates filing-ready summary for review and upload
Five-level matching engine
Input Tax Credit sits at the centre of GST compliance risk. The reconciliation engine automates the matching process and presents results to analysts in a structured review interface — with full audit trail.
| Match Type | How it works |
|---|---|
| Full | GSTIN, invoice number, date, and value all match exactly. ITC auto-confirmed — no analyst intervention required. |
| Near | All key fields match except minor date variance. Flagged for analyst review — typically claimable in subsequent period. |
| Partial | GSTIN and invoice match but value differs. Analyst reviews the delta and determines claimability of the matched portion. |
| Fuzzy | Invoice number format varies between registers. Rule-based pattern logic identifies likely matches for analyst confirmation. |
| No Match | No corresponding GSTR-2B entry found. ITC held pending — analyst initiates supplier follow-up. |
All inward supply records are classified into four distinct ITC positions — providing an auditable, defensible claim that feeds directly into GSTR-3B computation.
The reconciliation register serves as the primary audit document for ITC claims — defensible, timestamped, and traceable to source data at invoice level.
Filed returns become historical data
Once returns are filed, the data does not go dormant. All filing outputs are ingested into the Cubot BI analytical layer — building a longitudinal compliance dataset that enables trend analysis, anomaly detection, and management reporting across financial years.
Pilot completed — ready to scale
The framework has been piloted with a financial services organisation, validating the automation logic across GSTR-1, ITC reconciliation, and GSTR-3B. The architecture is source-agnostic and extensible to goods businesses, manufacturing, and multi-entity groups.
Discuss a pilot for your organisation
Get in touch to arrange a walkthrough of the automation framework mapped to your data sources, filing structure, and reporting requirements.