GST
E-way bill value mismatch with returns
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Facts
Officers compare e-way bill data with GSTR-1 and GSTR-3B. Large differences can lead to scrutiny or notices. Non-sale movements and cancelled bills need clear records.
Provisions and law
- Rule 138, CGST Rules 2017E-way bill in EWB-01 is required for movement of goods of consignment value above Rs 50,000, with Part A and Part B
- Sec 61, CGST Act 2017Officer may scrutinise returns and ask about discrepancies
Analysis
Example: e-way bills for a quarter total Rs 1.2 crore but GSTR-1 shows Rs 1 crore. Rs 15 lakh is branch transfers within the PAN to another State, which should be in GSTR-1 as supplies to distinct persons, and Rs 5 lakh is bills that should have been cancelled. Reconcile every month and correct gaps in the next return.
Conclusion
- Download monthly e-way bill reports
- Match with GSTR-1 invoice data
- Tag non-sale movements and unused bills
- Correct reporting gaps in the next GSTR-1
- Keep notes for any notice
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E-way bill generation
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