Every ledger read before the audit asks.
Ledger scrutiny reads the client's Tally day book and trial balance for the year, quarter or month and raises findings with the voucher rows behind them and the rule each one comes from.
- TDS not deductedProfessional fees · Nova Consultants · ₹1,80,000High
- Cash payment above the 40A(3) limit3 vouchers · 14 AugMedium
- MSME bill paid late43B(h) · Shree PackagingMedium
- Sunday entries4 journalsLow
What you can do with Ledger scrutiny.
TDS deducted, or not
Payments placed under their section with thresholds from the rule pack, and the 40(a)(ia) risk shown where TDS is missing.
RCM and blocked ITC
Services under reverse charge that were not booked, and credit claimed on items blocked by section 17(5).
Cash limits
Cash payments above the 40A(3) limit per person per day, and cash receipts and loans under 269ST, 269SS and 269T.
MSME dues
Bills of micro and small suppliers paid beyond 15 days, or the agreed term up to 45, for section 43B(h).
Odd entries
Personal expenses, capital items expensed, round sums, Sunday entries, duplicates, suspense balances and negative cash.
Review once, learn
Accept, edit or dismiss each finding; a dismissal with a reason can become a rule so it doesn't come back.
Every finding shows its rows.
A finding carries the vouchers behind it and the rule-pack citation it rests on. Ledgers the keyword rules can't place are classified by AI, and those findings say so, with the AI's confidence alongside.
| Date | Voucher | Amount |
|---|---|---|
| 12 Jun | Payment 0412 | ₹60,000 |
| 18 Sep | Payment 0987 | ₹60,000 |
| 21 Dec | Payment 1530 | ₹60,000 |
How Ledger scrutiny works.
- 1.
Bring the books
Upload the Tally day book and trial balance, or let the Tally connector sync them.
- 2.
Run scrutiny
Choose the year, quarter or month; findings land in the review queue with their evidence.
- 3.
Resolve
Accept, edit or dismiss each finding, and carry what matters into the audit and the tax audit report.
Xegality prepares and checks the work, and a member of your practice reviews and approves it before anything reaches a client. Returns and forms are filed by you on the government portals: Xegality is not a GSP or ERI and never asks for your clients' portal passwords.
Works with
- Tally day book
- Trial balance
Ledger scrutiny, explained.
Still curious? Talk to our team.
Which periods can it check?
Are the limits up to date?
Does it check 194Q or salary TDS?
How does it know a supplier is MSME?
Ledger scrutiny shares its work with the rest of Xegality.
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