Linkage of e-way bills with GST returns: Key considerations

EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal. When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

One aspect related to e-way bills which has not been adequately understood and debated by the industry at large is the reconciliation of e-way bills generated with the data declared in GST returns.

One of the main objectives of the e-way bill provision is to curb revenue leakage. Hence, in the near future, businesses can be expected to receive notices/queries seeking explanations for discrepancies in the data reported in the GST returns vis-à-vis the e-way bill portal. Although there is currently no link between the e-way bill and GST return portals, the government has put forth certain clear expectations and the same can be anticipated based on the recent cases of notices being issued to businesses for differences in the data declared in GSTR-3B and GSTR-2A returns.

Considering the extensive quantum and nature of data declared in GSTR-1 vis-à-vis the specific instances and requirements for issuance of e-way bills, it becomes imperative for businesses to prepare themselves in advance by reconciling both the databases.