[003] GLOSSARY
Minor difference
A small discrepancy that needs review but usually does not represent a high-risk filing issue.
29 May 2026
Definition
A minor difference is a small discrepancy that needs review but usually does not represent a high-risk filing issue.
Why it matters
It helps the reviewer separate low-risk cleanup from exceptions that can actually change the filing decision.
Example
A one-rupee rounding variance appears between books and portal data.
Common mistake
Escalating every small delta as a critical exception slows the close and creates noise.
Related terms
- Rounding difference
- Tolerance match
- Tax amount mismatch
- Exception triage