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Officers compare e-way bills generated with sales reported in returns. Differences can come from cancelled e-way bills, stock transfers, job work movements or returns that are not sales.
GST
DRC-01A based on e-way bill data
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Provisions
Sec 37(1), CGST Act 2017; Rule 142(1A), CGST Rules 2017
Analysis
List e-way bills in the period and classify them: sales, stock transfers within the same GSTIN, job work, returns, and cancelled ones. Show that sales e-way bills match invoices reported in GSTR-1. Where an e-way bill was generated but the deal fell through, show cancellation or return. Pay only for real unreported sales.
Close
- Download the e-way bill list for the period.
- Classify each e-way bill by purpose.
- Match sales e-way bills with GSTR-1.
- Explain non-sales movements with documents.
- Pay any real difference and file Part B.
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