Answer

1. F

   Facts

   For e-invoicing taxpayers, B2B and export invoice details flow from the IRP into GSTR-1. E-way bills record goods movement separately. The department compares e-way bill values and e-invoice data with GSTR-1 and GSTR-3B, so differences can lead to scrutiny.

2. P

   Provisions and law

   • Rule 48(4), CGST Rules 2017Notified persons must upload invoice details to the IRP and get an IRN
   • Sec 37, CGST Act 2017Details of outward supplies to be furnished in GSTR-1
   • Rule 138E, CGST Rules 2017E-way bill generation is blocked when returns are not filed for two consecutive periods
3. A

   Analysis

   Typical gaps are e-invoices cancelled after the e-way bill was used, e-way bills generated for stock transfers that are not supplies, or invoices issued outside the IRP. A monthly report of e-way bill totals versus GSTR-1 lets you explain each difference with a document rather than at scrutiny.

4. C

   Conclusion

   1. 1Download the e-way bill summary for the month
   2. 2Download the e-invoice list from the IRP
   3. 3Compare both with GSTR-1 totals
   4. 4Note reasons for each difference, such as stock transfers or returns

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.