Appraisal CAM-2026-0421 · Cross-verification
Cross-verification and discrepancy
Every source lined up against every other. Three contradictions found for this borrower, ranked by credit impact, each with the underlying evidence attached and a decision required from you.
Submission blocked — one serious discrepancy is unadjudicated
XV-0418-01, declared turnover exceeds independent evidence by INR 22.48 cr against GST and INR 20.87 cr against bank credits. CCB CAM template v4.2 rule 4.1 does not permit a memo to leave the analyst's desk while a serious cross-source contradiction is open.
Serious
Blocking1
Turnover unsupported by independent evidence
Moderate
1
Lender obligation absent from the declaration
Mild
1
Buyer concentration above the 35% soft cap
Adjudicated
0 / 3
Run XV-2026-0418 · 14 rules across 7 sources · 31 July 2026, 07:36
Ranked discrepancies
Ordered by credit impact, not by the order they were found
- Gap against GST outward supplies
- INR 22.48 cr · 15.8% of declared
- Gap against bank credits
- INR 20.87 cr · 14.7% of declared
- CCB tolerance
- 5% — breached on both legs
GSTN return ledger — 27AABCN4521Q1ZP, FY2024-25
Period Filed 3.1(a) outward taxable supplies Apr 2024 18 May 2024 9,42,18,110 May 2024 17 Jun 2024 9,88,04,325 … Feb 2025 18 Mar 2025 10,64,77,208 Mar 2025 16 Apr 2025 11,02,41,880 Aggregate FY2024-25 1,19,83,44,617
Month-by-month: where deposits fell short of declared sales
GST outward supplies and bank credits track each other closely in every month — never more than INR 0.40 cr apart. Neither ever approaches the INR 11.86 cr monthly average implied by the audited turnover, so the gap is not a timing difference in one or two months.
Copilot's reading
Either turnover is overstated in the audited statement, or a material part of collections is settled outside the banking and GST system. Both readings change the assessment: drawing power on an INR 18.50 cr Cash Credit is sized off the very turnover that is in question.
Detected 31 July 2026, 07:36 · run XV-2026-0418 · CCB CAM template v4.2, cross-verification rule 4.1
Adjudicate — a decision is required on every flag
Carries into the memo
Accepted findings become paragraphs in the draft risk narrative, each keeping its evidence trail.
- XV-0418-01Risk narrative — revenue qualityOpen — not yet carried
- XV-0418-02Risk narrative — leverage and debt serviceOpen — not yet carried
- XV-0418-03Risk narrative — business and concentrationOpen — not yet carried