6.2 GST and bank-statement rules

GST scorecard

Turnover

Rule	Threshold (illustrative)	Action
GST annual turnover (rolling 12 months)	>= ₹1 Cr for A-grade; ₹40L – ₹1 Cr B; ₹20L – ₹40L C; < ₹20L DECLINE	Per grade
Turnover trend (12 vs prior 12 months)	growth >= 0%; decline up to -20% REFER; < -20% DECLINE	Per
Monthly volatility (coefficient of variation)	<= 50% for A; <= 70% B; > 70% REFER	Per

Filing consistency

Rule	Threshold	Action
GSTR-3B filings (last 24 months)	>= 22/24 filed on time	DECLINE if < 18/24; REFER below A
Late filings (last 6 months)	<= 1 late	REFER above
Latest period filed	within 45 days of due date	DECLINE if > 90 days overdue
GSTIN suspension / cancellation in last 12 months	none	DECLINE

Customer / supplier concentration

Rule	Threshold	Action
Top buyer concentration (annual)	<= 40% for A; <= 60% B; > 60% REFER	Per
Top 3 buyers concentration	<= 70%	REFER above
Top supplier concentration	<= 50%	REFER above
Number of recurring customers (12 months)	>= 10	REFER if < 5

Tax-compliance signals

Rule	Threshold	Action
Tax-liability vs ITC ratio	reasonable (no large persistent surplus claim)	REFER if anomalous
GSTR-1 vs GSTR-3B reconciliation	divergence < 10%	REFER above

Bank-statement scorecard

Coverage

Rule	Threshold	Action
Number of months of statement	>= 12	DECLINE if < 6
Number of operating accounts shared	all primary accounts	REFER if borrower withholds
Vendor parser tampering flags	none	DECLINE on confirmed tamper; REFER on suspicion

Cash-flow inflows

Rule	Threshold	Action
Average monthly credit (last 12 months)	>= ₹10L for A; >= ₹4L B; >= ₹2L C; < ₹2L DECLINE	Per
Credit-turnover trend	flat or growing	REFER on declining > 20% YoY
Number of distinct credit counterparties	>= 10 for A; >= 5 B	REFER if < 5
GST sales vs bank credit recon	divergence within 15% for A	REFER on large divergence

Cash-flow outflows

Rule	Threshold	Action
Cash deposit % of total credits	< 20% for A; < 40% B; > 40% REFER	Per
Outward transfer to related parties	< 30% of total debits	REFER above
Circular transactions detected	none material	REFER on detection

EMI / NACH obligations

Rule	Threshold	Action
Sum of existing EMIs (BSA-detected)	reconcile with bureau-detected; if mismatch material → REFER
Existing FOIR (EMI / avg monthly credit)	<= 30% A; <= 45% B; <= 60% C; > 60% DECLINE	Per

Balance and stability

Rule	Threshold	Action
ABB (Average Bank Balance)	>= ₹1L A; >= ₹40k B; >= ₹20k C; < ₹20k REFER	Per
Minimum end-of-day balance (last 6 months)	>= ₹10k for > 80% of days	REFER above
Negative-balance days (last 6 months)	<= 3	DECLINE if >= 10; REFER between

Bounce history

Rule	Threshold	Action
NACH bounces (last 12 months)	<= 2	DECLINE if >= 6; REFER between
Cheque returns (last 12 months)	<= 3	DECLINE on egregious
Recent bounce (last 3 months)	<= 1	REFER above

Reconciliation rules

The GST × bank reconciliation is one of the highest-signal rules:

Rule	Threshold	Action
Sum of monthly GST sales vs sum of monthly bank credits (annualised)	within 15% for A-grade SME; within 25% B; > 30% divergence REFER	Per
Pattern of divergence	one-time vs consistent: consistent divergence stronger signal	REFER on consistent

Borrowers who run their business mostly in cash (so bank credits << GST sales due to cash-collected sales) need different treatment — manual review with supplementary checks (Tally, anchor signal).