GST officers seek clarification from companies for mismatch in sales & e-way bill


GST officers seek clarification from companies for mismatch in sales & e-way bill:
GST officers have started seeking clarification from companies whose tax payments did not match with the e-way bills generated, as revenue authorities started matching supplies data to check tax evasion.
As a measure to curb tax evasion, E-way bill system was rolled out on April 1, 2018, for moving goods worth over Rs 50,000 from one state to another. The same for intra or within the state movement was rolled out in a phased manner from April 15, 2018.
It has come to the notice of tax officers that some transporters are doing multiple trips by generating only a single e-way bill or not reflecting e-way bill invoices while filing sales return. It has also come to the notice that certain businesses are not generating e-way bills even as supplies are being made.
Goods and Services Tax Network (GSTN), the company which handles the technology backbone for GST, has started sharing details of e-way bills vis-a-vis taxes paid to help tax officers identify any discrepancy, sources added.
In one of the letters issued by Ghaziabad GST commissionerate, a taxpayer has been asked to provide “clarification” within three days on the difference between taxes paid and the liability which the tax officer has ascertained after analysing sales return GSTR-3B and e-way bill data for the period October 2018 and January 2019.
Matching of invoices of e-way bills with the sales shown in sales returns helps taxmen in assessing whether the supplies have been accurately shown in the returns and GST paid on the same. GSTN has also provided the facility to businesses to include details of e-way bills generated while filing the final monthly sales return under GSTR-1 to avoid double data entry. To further streamline the e-way bill system, GSTN is planning some changes, including auto calculation of route distance based on PIN code and blocking of generation of multiple e-way bills on one invoice/document.
The matching of e-way bill data with that of tax payment is in addition to analysis being done by GSTN by matching taxes paid in summary sales return GSTR-3B and final returns GSTR-1.
GSTN also flagged returns of the businesses whose GSTR-1 did not match with GSTR-2A, which is a purchase return auto-generated by system from the seller’s return.
Based on this, last year tax officers sent scrutiny notices to taxpayers seeking explanation for the reason for the discrepancies.
 
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  1. GSTR3B, GSTR1, Sales Register mismatch data ke liye clarification department mang sakta hai lekin ye 3 data agar E-way bill se mismatch ho to kaise clarification de?…
    Pahale to E-way bill generation ke liye to criteria diya huva hai 10 Km, under 50000 our ab under 100000. Agar kisi unit ka sale maximum 10 km ke under ho to vo kyon E-way bill prepare karega? Each sale below 50000 or 100000 ke limit may hai to kyon E-way bill prepare karega? to naturally data to mismatch hogahi. Department unnecessary clarification mang raha hai. Agar sabhi sale ke liye e-way bill compulsory hota to clarification mangna thik tha kyon ke sale figure e-way bill se match kar leta.. magar jaha criteria hai vaha he saval aata hi nahi… Assessee ke paas koi kam nahi hai ki ye our ek kaam de diya… E-way bill ka data always mismatch hogahi…
    Dusra ye ki jab e-way bill apply kiya to kahi par bhi ye clear nahi tha ki mismatch ke liye department quarry nikalega… Actual as per my knowledge E-way bill ka importance or seriousness goods destination tak pahunchne tak hi hai.. Department ke log in transit documents proper hai ha nahi our eway bill valid hai ya nahi ye check kar sakte hai.. Destination par delivery hone ke baad e-way bill khatam ho jaata hai… Tab eway bill ka data our sales ya GSTR3B or GSTR1 mismatch hai ye baat koi mayne nahi rakhti… E-way bill nikala to hi sales figures thik hai aisa to nahi hai na… Sales Register, GSTR3b or GSTR1 sale figures alway to be match and yes it is higher than total sale figure appear in E-way Bill data…
    Mere opinion se mai itnahi kahunga ki clarification mangna bakwas hai koi kaam ka nahi hai… Assessee our Department ke logon ka time west karne wala hai…
    Thanks

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