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Use documents created at the time of movement and receipt. E-way bills alone are not enough; show transport and stock records too.
GST
Proving goods were received
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Provisions
Rule 86A(1), CGST Rules 2017; Sec 16(2), CGST Act 2017
Analysis
Rule 86A(1) allows a block where credit was taken without receiving goods, and Sec 16(2)(b) makes receipt a condition. Build a chain for each invoice: e-way bill, vehicle number, toll or FASTag records where available, lorry receipt, gate entry, goods receipt note, stock register and use in production or sale. Example: a 10-tonne steel purchase should show up in your production records and in sales of finished goods.
Close
- For each invoice, collect e-way bill and vehicle details.
- Add transporter bill and payment.
- Add gate entry, goods receipt note and stock register.
- Show consumption or onward sale.
- Present it as an invoice-wise table.
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