Reconciliation by GSTN: real-time payment validation and T+1 scroll reconciliation with same-day discrepancy reporting.

GSTN must perform two-stage reconciliation: real-time validation of bank messages against CPIN and challan amounts with immediate discrepancy notification, and T+1 reconciliation of consolidated e-scrolls against consolidated challan files with same-day reporting of discrepancies to Accounting Authorities and the central bank; GSTN's role is limited to these automated activities and does not extend to undertaking Memorandum of Error processes, which remain the responsibility of Accounting Authorities for transaction-level resolution.

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