https://www.taxtmi.com/acts?id=20246 Reconciliation of GST receipts centralizes taxpayer-generated electronic challans on GSTN, producing a unique CPIN until banks report payment and issue a CIN (CPIN plus bank code). This identifier chain prevents re-digitization, preserves original challan data, and enables agencies to append their own identifiers as records move through the workflow. GSTN anchors information flow; RBI aggregates funds and bank information and issues e-scrolls reflecting actual credits. CIN and RBI e-scrolls are recommended as the operative keys for accounting, reconciliation and discrepancy correction because they evidence receipt and credit to government accounts. en-us Sat, 12 Dec 2015 03:12:03 +0530 Sat, 12 Dec 2015 03:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20246 Reconciliation of GST receipts centralizes taxpayer-generated electronic challans on GSTN, producing a unique CPIN until banks report payment and issue a CIN (CPIN plus bank code). This identifier chain prevents re-digitization, preserves original challan data, and enables agencies to append their own identifiers as records move through the workflow. GSTN anchors information flow; RBI aggregates funds and bank information and issues e-scrolls reflecting actual credits. CIN and RBI e-scrolls are recommended as the operative keys for accounting, reconciliation and discrepancy correction because they evidence receipt and credit to government accounts. Act-Rules Bills Sat, 12 Dec 2015 03:12:03 +0530 https://www.taxtmi.com/acts?id=20246