{
  "reconciliationSummary": {
    "booksRows": 284,
    "portalRows": 279,
    "matched": 247,
    "minorDiff": 18,
    "booksOnly": 11,
    "portalOnly": 14,
    "duplicates": 4,
    "matchRate": 92.6,
    "resolvedInSeconds": 42,
    "filingRisk": "Low",
    "reviewQueue": 33
  },
  "purchaseRegisterRows": [
    {
      "invoiceNo": "PR-2481",
      "invoiceDate": "2026-04-03",
      "vendor": "Shree Varad Traders",
      "gstin": "27AABCS4411Q1ZQ",
      "taxableValue": 48620,
      "igst": 8740,
      "cgst": 0,
      "sgst": 0,
      "status": "Matched"
    },
    {
      "invoiceNo": "PR-2488",
      "invoiceDate": "2026-04-04",
      "vendor": "Kaveri Packaging",
      "gstin": "29AASFK2271P1ZB",
      "taxableValue": 18240,
      "igst": 0,
      "cgst": 1642,
      "sgst": 1642,
      "status": "Minor diff"
    },
    {
      "invoiceNo": "PR-2502",
      "invoiceDate": "2026-04-05",
      "vendor": "Narmada Logistics",
      "gstin": "24AAECN8110E1ZK",
      "taxableValue": 39780,
      "igst": 7160,
      "cgst": 0,
      "sgst": 0,
      "status": "Books only"
    },
    {
      "invoiceNo": "PR-2516",
      "invoiceDate": "2026-04-08",
      "vendor": "Lotus Office Systems",
      "gstin": "07AABCL7621L1Z9",
      "taxableValue": 26500,
      "igst": 0,
      "cgst": 2385,
      "sgst": 2385,
      "status": "Matched"
    },
    {
      "invoiceNo": "PR-2523",
      "invoiceDate": "2026-04-09",
      "vendor": "Apex Industrial Supplies",
      "gstin": "33AAHCA6712Q1ZR",
      "taxableValue": 71480,
      "igst": 12866,
      "cgst": 0,
      "sgst": 0,
      "status": "Duplicate watch"
    },
    {
      "invoiceNo": "PR-2535",
      "invoiceDate": "2026-04-10",
      "vendor": "Vega Services",
      "gstin": "29AAJCV5048C1ZP",
      "taxableValue": 12860,
      "igst": 0,
      "cgst": 1157,
      "sgst": 1157,
      "status": "Matched"
    },
    {
      "invoiceNo": "PR-2541",
      "invoiceDate": "2026-04-11",
      "vendor": "Omkar Freight",
      "gstin": "27AAACO6122M1ZK",
      "taxableValue": 22600,
      "igst": 4068,
      "cgst": 0,
      "sgst": 0,
      "status": "Minor diff"
    },
    {
      "invoiceNo": "PR-2558",
      "invoiceDate": "2026-04-12",
      "vendor": "Sudarshan Steel",
      "gstin": "24AAQFS4408K1ZJ",
      "taxableValue": 99800,
      "igst": 17964,
      "cgst": 0,
      "sgst": 0,
      "status": "Portal only"
    }
  ],
  "gstr2bRows": [
    {
      "invoiceNo": "INV-2481",
      "invoiceDate": "2026-04-03",
      "vendor": "Shree Varad Traders",
      "gstin": "27AABCS4411Q1ZQ",
      "taxableValue": 48620,
      "igst": 8740,
      "cgst": 0,
      "sgst": 0,
      "status": "Matched"
    },
    {
      "invoiceNo": "INV-2488",
      "invoiceDate": "2026-04-04",
      "vendor": "Kaveri Packaging",
      "gstin": "29AASFK2271P1ZB",
      "taxableValue": 18235,
      "igst": 0,
      "cgst": 1641,
      "sgst": 1641,
      "status": "Minor diff"
    },
    {
      "invoiceNo": "INV-2516",
      "invoiceDate": "2026-04-08",
      "vendor": "Lotus Office Systems",
      "gstin": "07AABCL7621L1Z9",
      "taxableValue": 26500,
      "igst": 0,
      "cgst": 2385,
      "sgst": 2385,
      "status": "Matched"
    },
    {
      "invoiceNo": "INV-2523",
      "invoiceDate": "2026-04-09",
      "vendor": "Apex Industrial Supplies",
      "gstin": "33AAHCA6712Q1ZR",
      "taxableValue": 71480,
      "igst": 12866,
      "cgst": 0,
      "sgst": 0,
      "status": "Duplicate risk"
    },
    {
      "invoiceNo": "INV-2535",
      "invoiceDate": "2026-04-10",
      "vendor": "Vega Services",
      "gstin": "29AAJCV5048C1ZP",
      "taxableValue": 12860,
      "igst": 0,
      "cgst": 1157,
      "sgst": 1157,
      "status": "Matched"
    },
    {
      "invoiceNo": "INV-2541",
      "invoiceDate": "2026-04-11",
      "vendor": "Omkar Freight",
      "gstin": "27AAACO6122M1ZK",
      "taxableValue": 22750,
      "igst": 4095,
      "cgst": 0,
      "sgst": 0,
      "status": "Minor diff"
    },
    {
      "invoiceNo": "INV-2564",
      "invoiceDate": "2026-04-12",
      "vendor": "Sudarshan Steel",
      "gstin": "24AAQFS4408K1ZJ",
      "taxableValue": 99800,
      "igst": 17964,
      "cgst": 0,
      "sgst": 0,
      "status": "Portal only"
    },
    {
      "invoiceNo": "INV-2572",
      "invoiceDate": "2026-04-12",
      "vendor": "Narmada Logistics",
      "gstin": "24AAECN8110E1ZK",
      "taxableValue": 39780,
      "igst": 7160,
      "cgst": 0,
      "sgst": 0,
      "status": "Portal only"
    }
  ],
  "mismatchRows": [
    {
      "invoiceNo": "PR-2488",
      "vendor": "Kaveri Packaging",
      "reason": "Taxable value differs by ₹5",
      "impact": "Minor review",
      "recommendedAction": "Check rounding or partial credit note application"
    },
    {
      "invoiceNo": "PR-2502",
      "vendor": "Narmada Logistics",
      "reason": "Invoice missing from GSTR-2B",
      "impact": "ITC at risk",
      "recommendedAction": "Follow up with vendor and verify filing period"
    },
    {
      "invoiceNo": "PR-2523",
      "vendor": "Apex Industrial Supplies",
      "reason": "Duplicate invoice appears in books",
      "impact": "Double claim risk",
      "recommendedAction": "Keep one entry and remove the duplicate from review queue"
    },
    {
      "invoiceNo": "PR-2541",
      "vendor": "Omkar Freight",
      "reason": "IGST differs by ₹27",
      "impact": "Minor review",
      "recommendedAction": "Confirm tax base and freight add-on"
    },
    {
      "invoiceNo": "PR-2558",
      "vendor": "Sudarshan Steel",
      "reason": "Exists only in portal export",
      "impact": "Potential missed ITC",
      "recommendedAction": "Investigate booking delay or vendor upload mismatch"
    },
    {
      "invoiceNo": "PR-2599",
      "vendor": "Radius Tools",
      "reason": "GSTIN mismatch",
      "impact": "High",
      "recommendedAction": "Normalize GSTIN and re-run matching"
    }
  ],
  "reportSheets": [
    {
      "sheet": "Match Summary",
      "rows": 1,
      "purpose": "Topline reconciliation result and filing risk"
    },
    {
      "sheet": "Matched Invoices",
      "rows": 247,
      "purpose": "Invoices that are ready for sign-off"
    },
    {
      "sheet": "Minor Differences",
      "rows": 18,
      "purpose": "Small tax or value deltas needing review"
    },
    {
      "sheet": "Books Only",
      "rows": 11,
      "purpose": "Entries present in purchase register but missing in portal"
    },
    {
      "sheet": "Portal Only",
      "rows": 14,
      "purpose": "Entries present in GSTR-2B but missing in books"
    },
    {
      "sheet": "Duplicate Watch",
      "rows": 4,
      "purpose": "Invoices flagged for potential double claim"
    }
  ]
}