GST
E-way bill value higher than returns
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Facts
Officers compare e-way bills generated under your GSTIN with sales reported in returns. Gaps arise from cancelled sales, sales returns, stock transfers, job work and goods sent on approval, which need e-way bills but are not all sales.
Provisions and law
- Sec 61, CGST Act 2017Proper officer may scrutinise returns, inform discrepancies and seek an explanation
- Rule 138, CGST Rules 2017E-way bill is required for movement of goods above the threshold, including non-sale movements
Analysis
Download your e-way bill report for the period and tag each bill by document type: tax invoice, delivery challan, job work, branch transfer. Example: e-way bills total Rs 4.5 crore but GSTR-1 shows Rs 4.1 crore; Rs 30 lakh is job work challans and Rs 10 lakh is an e-way bill that should have been cancelled. Explain each with documents.
Conclusion
- Download the e-way bill report for the period from the e-way bill portal
- Tag each bill by type and match invoices with GSTR-1
- List non-sale movements with challans
- Explain or pay for any real gap
A Savvy can do this for you
Scrutiny of returns
Quote
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