Answer

1. F

   Facts

   E-way bills are generated for many movements that are not sales, such as stock transfers, job work, returns and cancelled trips. Show which e-way bills were not supplies.

2. P

   Provisions and law

   • Sec 61, CGST Act 2017Officer may scrutinise returns, inform discrepancies and seek an explanation; if accepted, no further action; if not, action under Sec 65, 66, 67, 73 or 74
   • Instruction 02/2022-GST (22 March 2022)SOP for scrutiny: one ASMT-10 per GSTIN per year, specific and quantified discrepancies, DRC-03 payments to be considered, timelines for ASMT-12 or further action
3. A

   Analysis

   The SOP lists GSTR-3B against e-way bills as a parameter. Example: e-way bills total ₹2.4 crore and sales ₹2 crore; ₹25 lakh is branch transfers, ₹10 lakh is goods sent for job work and ₹5 lakh is e-way bills not cancelled after trips were dropped. Attach the list with document numbers.

4. C

   Conclusion

   1. 1Download e-way bills for the year.
   2. 2Tag each as sale, transfer, job work, return or cancelled.
   3. 3Match sales e-way bills with invoices.
   4. 4Explain the non-sales in a table.
   5. 5Pay tax on any real unreported sale.

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