Engine Feature Documentation
Detailed breakdown of every statutory audit module, supported file formats, expected outputs, generated reports, and practical audit use cases.
GST Reconciliation Engine
High-performance reconciliation module comparing client purchase registers against portal-downloaded GSTR-2B JSON exports. Automatically identifies matched invoices, value mismatches, tax head discrepancies, and vendor filing defaults.
Key Audit Benefits
- Saves 40+ hours per quarterly audit engagement
- Prevents ineligible ITC claims subject to GST audit demands
- Tracks CGST Rule 37 180-day vendor payment reversals automatically
- Calculates Section 50 interest on delayed tax filing disallowances
- • GSTR-2B JSON (Portal Native)
- • GSTR-1 JSON
- • Tally XML / Excel Purchase Register
Multi-sheet Excel Workbook with status flags (Matched, Mismatched, Missing in 2B, Missing in Books)
TDS Verification & Scrutiny Engine
Aggregates general ledger expense vouchers by vendor PAN across financial years. Audits compliance with statutory TDS deduction thresholds, identifies short/non-deductions, and computes interest under Sec 201(1A).
Key Audit Benefits
- Eliminates manual PAN-wise ledger aggregation
- Flags 30% expenditure disallowance exposure under Section 40(a)(ia)
- Calculates exact interest penalties for late deduction & late deposit
- Validates lower deduction certificates automatically
- • Tally Daybook XML
- • Excel Expense Ledgers
- • Form 26Q Conso Files
Section-wise TDS Audit Schedule & Penalties Summary
Form 3CD Tax Audit Automation
Specialized tax audit engine that audits ledger vouchers to pre-populate critical Form 3CD clauses. Includes dedicated FIFO aging for Section 43B(h) MSME 45-day overdue vendor disallowances.
Key Audit Benefits
- Guarantees 100% compliance with Section 43B(h) statutory limits
- Automatically detects Section 40A(3) cash payments over ₹10,000
- Pre-populates Clause 31 (Sec 269SS/ST/T) loan and deposit working papers
- Generates immutable working papers linked directly to Tally voucher numbers
- • Tally XML Export
- • Excel General Ledger
- • MSME Registration Master JSON/Excel
Form 3CD Pre-populated Clause Worksheets & Supporting Audit Papers
Substantive Ledger Scrutiny
Runs 15+ automated audit scrutiny algorithms across entire general ledger populations in under 3 seconds. Identifies high-risk transactions, round entries, duplicate invoices, and negative cash balances.
Key Audit Benefits
- Scans 500,000+ ledger entries in 3 seconds
- Detects suspicious entries hidden in routine general vouchers
- Highlights cash ledger breaches & negative cash balances
- Reduces substantive sampling time while improving audit depth
- • Tally General Ledger XML
- • Custom ERP General Ledger Excel
Scrutiny Exception Dashboard & Detailed Audit Trail List
Fixed Assets & Dual Depreciation Engine
Maintains fixed asset registers and automatically computes dual depreciation schedules. Computes useful-life depreciation under Companies Act 2013 alongside block of assets depreciation under Income Tax Act 1961.
Key Audit Benefits
- Eliminates discrepancies between accounting books and tax returns
- Generates Schedule III balance sheet grouping automatically
- Calculates profit/loss on asset disposals and additions during the year
- Maintains asset-wise serial number mapping and location tracking
- • Fixed Asset Master Excel
- • Tally Fixed Asset Ledger
Dual Depreciation Schedules & Schedule III Financial Statement Inputs