Invoice Audit — Mosaic Wellness

Total Recoverable · FY 2025

₹2.17Cr

Price overcharge ~₹30.9L + GST inflation ~₹1.87Cr
+ ~₹9.9L phantom under investigation (separate)

Computing from live data…

Invoice Coverage

30%

flagged

~1,579 flagged

~3,621 clean

Exposure Mix

2.27Cr

total

~82% GST

~14% Price

~4% Phantom

Executive summary · for CFO review

⚠ Key Findings — Action Required

01All 15/15 vendors show billing discrepancies — this is a systemic failure in invoice verification, not isolated errors.
02Total confirmed recoverable: ~₹2.17Cr — comprising ~₹30.9L in price overcharges and ~₹1.87Cr in GST inflation (~86% of exposure).
03Top price offender: Ecom Express — ₹2,73,441. Followed by Kaival Nutra and Naveen Corrugators.
↳Top GST offender: CloudNine Ads — largest GST inflation in the dataset. All 4 marketing vendors applied 28% vs contracted 18% — consistent across every line item.
04~471 line items billed at wrong GST rates — extra tax creates compliance risk. Incorrect ITC claims may trigger GST audit scrutiny.
05~389 phantom items worth ~₹9.9L have no rate card entry — billed without contractual basis, requires immediate vendor dialogue.

→ Action Issue debit notes to all 15 vendors immediately for confirmed overcharges. Freeze incremental payments pending rate card re-confirmation. Implement this audit as a mandatory payment gate before any invoice is approved for payment.

⚠ Systematic Overbilling Pattern Detected

All 4 marketing vendors applied 28% GST — contracted rate is 18%

Every marketing invoice was billed at 28% GST instead of contracted 18% — a consistent 10% GST misapplication across ~109 line items. On crore-level invoices, 10% extra GST = lakhs per invoice. Consistent GST misapplication observed across all 4 vendors. Pattern suggests a billing-rule override; requires vendor validation before recovery action.

~₹1.87Cr

Marketing GST inflation

28% → 18%

Rate applied vs contracted

10%

Extra on every line item

4/15

Vendors implicated

Overcharge by Category

~83%

marketing

Marketing ~83%

Logistics ~9%

Packaging ~5%

Raw Mat. ~3%

4 findings · ranked by rupee impact

GST Inflation

~₹1.87Cr

471 lines · ₹39,692 avg

Extra tax paid · wrong bracket applied

Price Overcharge

~₹30.9L

~719 line items

Billed above contracted unit rate

Phantom Billing

~₹9.9L

~389 items · not in rate card

Not in rate card · under renegotiation

Vendors Flagged

15/15

All vendors implicated

All 15 vendors implicated

Top offender · price + GST combined

CloudNine Ads

~₹53.3L

Marketing · V15 · GST-inflation driven

Runner ups

PixelCraft Studios~₹52.9L

Brandwise Digital~₹41.4L

DigiBoost Media~₹35.8L

Herb Valley~₹6.2L

Overcharge by Vendor

Total overcharge per vendor · Price OC + GST + Phantom · sorted by combined

Monthly Overcharge

Price OC + GST inflation + Phantom · stacked · hover for % of revenue

Overcharge
vs Revenue

—

of rev

—

5,200

Total invoices

1,579

Flagged

₹30,87,637

Price overcharge

₹1,86,94,802

GST inflation

→

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Invoice ↕	Vendor ↕	Date ↕	Amount ↕	Errors ↕	Price OC ↕	GST Infl. ↕	Flags
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Phantom Billing

Items billed with no rate card entry. Requires vendor dialogue before recovery.

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389

Phantom items

~₹9.9L

Total charged

—

Vendors

—

Avg per invoice

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Invoice ↕	Vendor ↕	Item ↕	Qty ↕	Unit price ↕	Charged ↕	Pattern