Manual reconciliation inside India’s GST enforcement machinery, matching return filings against e-way bills, FASTag movement records, bank data, and company registration details by hand, is not just slow. It is a major reason why detected tax evasion so often outpaces what gets recovered and why genuine fraud cases quietly go cold before anyone acts on them. This piece looks at what that gap costs in practice, based on CAG audit findings and parliamentary data, and at how AI-based data fusion is starting to close it.