Engineering a High-Performance GSTR-2B vs. Purchase Reconciliation Engine
A deep architectural analysis of Section 16(2)(aa) matching algorithms. How to parse multi-gigabyte GSTR-2B JSON payloads, normalize inconsistent invoice numbering formats (e.g. INV/24-25/001 vs INV-24-25-1), and execute multi-pass deterministic matching in PostgreSQL without memory leaks.