Importing Your E-way Bills into GSTR-1 is an activity that has gained momentum since the introduction of E-Way bill system in 2018. Apparently because the data entered in the E-Way bill is a subset of GSTR 1 invoices hence must match.
Since the advent of GST, one aspect of E- Way Bill under GST not contested much is its correlation to the data reported in the GSTR1. While GSTR1 is essentially a detailed report on all of your outward supplies, EWB is a sub-set to the GSTR 1 carrying details of only those outward supplies where there is the movement of goods over and above a threshold limit. Also, there can be a scenario where E- Way Bill needs to be generated for the movement of goods on delivery challans, but these supplies do not find their way directly in terms of “value reported” in GSTR1.
The 31st GST council meeting established the linkage between the two when the meeting concluded with an amendment linking GSTR 1 with E-way Bills (EWB). Additionally, in order to check GST non-compliance, a restriction on the generation of E- Way Bills was also introduced, if GST Returns are not filed for two consecutive tax periods. You may read here for more details: Blocking and Unblocking of E-Way Bill Generation. Both these amendments have triggered compliance pressure on the filers as well as the transporters.
Additionally, GSTN has also enhanced the systems for import of E-Way Bill data for GSTR 1. This article attempts to highlight the commonalities between E- Way Bill and GSTR-1 and also the differences. The article also covers areas that are required to be taken care of while filing GSTR-1 after E- Way Bill creation/cancellation.
E-Way Bill and GSTR 1 common grounds
An invoice is the base document for GSTR-1 as well as for E-Way Bill generation. However, for every movement of goods, the invoice format needs to have all GSTR-1 related fields along with few additional fields like distance, Transporter’s ID etc.
Let us first have a comparative analysis for the common fields for E- Way Bill and GSTR 1
|E-way Bill Headers||GSTR-1 Headers|
|GSTIN of consignor||GSTIN of tax-payer|
|Document type||Document type|
|Document number/Credit note number||Invoice/Document number|
|Document date/Credit note date||Invoice/Document date|
|Credit note number|
|Credit note date|
|Name of consignee||Name of counterparty|
|GSTIN of consignee||GSTIN/ UIN of counterparty|
|Taxable Value||Taxable value|
|IGST Rate||IGST Rate|
|Cess Advol amount||Cess Amount|
|CGST Amount||CGST Amount|
|SGST Amount||SGST/UTGST Amount|
|IGST Amount||IGST Amount|
|Total Invoice Value||Total Invoice/Note Value|
Differences between an E-Way Bill and GSTR 1
The data points used for E- Way Bill generation are majorly used for transport of goods and hence few data points and details of services rendered in GSTR 1 are not available in E- Way Bill generation.
Let’s take a look for data points additionally required for GSTR 1
Additional Mandatory GSTR-1 data fields not available in E- WayBills
- Invoice type
- Document Status
- Supply Type
- Type of counterparty
- Does this Debit/Credit Note pertain to the pre-GST regime?
- Original Note/Voucher Number (Mandatory in case of amendment of the original invoice)
- Original Note/Voucher Date (Mandatory in case of amendment of the original invoice)
- Original Invoice Number (Mandatory in case of amendment of the original invoice)
- Original Invoice Date (Mandatory in case of amendment of the original invoice)
- Original GSTIN/UIN Number (Mandatory in case of amendment of the original invoice)
- Place of supply
- Whether the reverse charge is applicable
- CGST Rate
- SGST/UTGST Rate
- Apart from the above-mentioned fields, there are certain additional compliance sections to EWB such as Document details and details of Advances received and Taxes paid/adjustments made that are required for filing of GSTR-1.
- Furthermore, EWB is a compliance wing of transportation of goods, while GSTR-1 is compliance wing of GST liability determination.
- Transaction types covered under generation of EWBs includes
- Regular transactions of B2B involving “Goods”
- B2C transaction involving “Goods”
- Exports of goods
- Transactions transacted between SEZ and Regular Taxpayers
- What happens in cases where ‘billed to’ and ‘shipped to’ data under E- Way Bill are different?
In such cases, what differs is the address; however, the GSTIN remains static. Hence, the GSTINs involved shall be considered for GSTR-1.
- What if an E- Way Bill is cancelled?
On cancellation of an E- Way Bill, either of the parties needs to generate a “Sales Return/Credit note” document and the same needs to be taken up for generation of E- Way Bill.
E-WayBill Management using IRIS Topaz
A smart platform that offers both GST Return filings and E-Way Bill generation can help you keep a track of the invoices and E- Way Bill generations/cancellations. IRIS GST, the industry expert and GSP under GST regime, offers a smart platform for your GST compliances along with a pallet of reports on your GST data that help in various business analysis on vendor selection, invoice cancellations, HSN summaries etc. With the list of common data fields, isn’t it beneficial if you can prepare for your GSTR-1 while you generate E-way bills? IRIS E-Way Bill Solution brings exactly the same functionality for you wherein, under a single PAN, you can Create GSTR-1 for a filing period using your EWB data.
The fields utilized in E-way Bill System (IRIS Topaz) are further used in data preparation of GSTR-1, thereby minimizing the user requirement of inputting additional details for GSTR-1. The data thus generated through GSTR-1 is in IRIS’ standard input format for regular transactions. Additionally, the user is required to enter other details related to regular transactions which are not covered in E-way bill generation and upload the same on IRIS Sapphire, through which the form can be submitted to GSTN.
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