[003] GLOSSARY

Filing risk

The likelihood that a mismatch could affect the accuracy or safety of a GST filing decision.

29 May 2026

Definition

Filing risk is the likelihood that a mismatch could affect the accuracy or safety of a GST filing decision.

Why it matters

Risk ranking drives the order of review and the urgency of follow-up.

Example

A missing invoice is higher risk than a five-rupee rounding difference.

Common mistake

Treating every exception as equally urgent.

Exception triage
Review sign-off
ITC mismatch

Frequently asked questions

Why rank filing risk?: Because not every exception deserves the same level of urgency before filing.
Is every mismatch a filing risk?: No. Some items are minor differences, while others can directly affect claim safety.