The document summarizes key concepts related to matching and mismatching of input tax credits under GST, as well as e-way bills. It discusses how input tax credits must be matched between supplier and recipient invoices, integrated goods and services tax, and to prevent duplication of claims. It then describes the introduction and generation of e-way bills when goods valued over Rs. 50,000 are transported, as well as required documents. Specific cases where e-way bills are not needed are outlined, along with details on special economic zones and their treatment under GST.

1. MATCHING CONCEPT
UNDER GST AND E-
WAY BILLS
- Priyanka Ray

2. TOPICS TO BE
DISCUSSED
Matching Concept
Mismatch Concept
E- Way Bills:
Introduction
Generation of an e-Waybill
Documents or Details required to generate eWaybill
In the following cases it is not necessary to generate e-
Way Bill
SEZ Units

3. MATCHING
CONCEPT

4. Matching of input tax credit
Section 42(1) of the CGST Act, 2017 the details of every inward supply furnished by a
registered person (hereafter in this section referred to as the “recipient”) for a tax period
shall, in such manner and within such time as may be prescribed, be matched––
(a) with the corresponding details of outward supply furnished by the corresponding
registered person (hereafter in this section referred to as the “supplier”) in his valid return
for the same tax period or any preceding tax period;
(b) with the integrated goods and services tax paid under section 3 of the Customs Tariff
Act, 1975 in respect of goods imported by him; and
(c) for duplication of claims of input tax credit

6. E- WAY BILLS

7. Introduction
E-way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value
more than ` 50,000 (either each Invoice or in (aggregate of all Invoices in a vehicle/ Conveyance)
●In relation to a ‘supply’
●For reasons other than a ‘supply’ ( say a return)
●Due to inward ‘supply’ from an unregistered person.
Therefore, eWay Bills must be generated on the common portal for all such types of movements.
For certain specified Goods, the eway bill needs to be generated mandatorily even if the Value of
the consignment of Goods is less than ` 50,000:
1. Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-
worker,
2. Inter-State Transport of Handicraft goods by a dealer exempted from GST registration.

8. Generation of an e-Waybill
Eway bill must be generated when there is a movement of goods of more than
`50,000 in value to or from a Registered Person. A Registered person or the
transporter may choose to generate and carry eway bill even if the value of goods
is less than ` 50,000
Unregistered persons are also required to generate e-Way Bill. However, where a
supply is made by an unregistered person to a registered person, the receiver will
have to ensure all the compliances are met as if they were the supplier.
Transporters carrying goods by road, air, rail, etc. also need to generate e-Way
Bill if the supplier has not generated an e-Way Bill.
Registered Person
Unregistered Persons
Transporter

9. DOCUMENTS OR DETAILS REQUIRED
TO GENERATE EWAYBILL
Invoice/Bill of Supply/Challan related to the consignment of goods
●Transport by road – Transporter ID or Vehicle number
● Transport by rail, air, or ship – Transporter ID, Transport document number, and
date on the document.
Documents and devices to be carried by a person-in-charge of a conveyance.
(1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply or
delivery challan
(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form
(2) A registered person may obtain an Invoice Reference Number from the common portal
(3) Where the registered person uploads the invoice

10. IN THE FOLLOWING CASES IT IS NOT
NECESSARY TO GENERATE E-WAY BILL:
1. The mode of transport is non-motor vehicle
2. Goods transported from Customs port, airport, air cargo complex or land customs station
to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by
Customs.
3. Goods transported under Customs supervision or under customs seal
4. Goods transported under Customs Bond from ICD to Customs port or from one custom
station to another.
5. Transit cargo transported to or from Nepal or Bhutan
6. Movement of goods caused by defence formation under Ministry of defence as a
consignor or consignee
7. Empty Cargo containers are being transported

11. IN THE FOLLOWING CASES IT IS NOT
NECESSARY TO GENERATE E-WAY BILL:
8. Consignor transporting goods to or from between place of business and a weighbridge for
weighment at a distance of 20 kms, accompanied by a Delivery challan.
9. Goods being transported by rail where the Consignor of goods is the Central Government,
State Governments or a local authority.
10. Goods specifed as exempt from E-Way bill requirements in the respective State/Union
territory GST Rules.
11. Transport of certain specified goods- Includes the list of exempt supply of goods,
Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to
Central tax Rate notifications. Note: Part B of e-Way Bill is not required to be filled where
the distance between the consigner or consignee and the transporter is less than 50 Kms and
transport is within the same state

12. SPECIAL ECONOMIC
ZONE (SEZ)

13. SPECIAL ECONOMIC ZONE (SEZ)
As per Section 2(19) of IGST Act, Special Economic Zone shall have the same meaning as
assigned to it in clause (za) of Section 2 of the Special Economic Zones Act, 2005.
The specific clause (za) of Section 2 provides that “Special Economic Zone in GST”
means each Special Economic Zone notified under the proviso to sub-section (4) of
section 3 and sub-section (1) of section 4 (including Free Trade and Warehousing Zone)
and includes an existing Special Economic Zone.
It is pertinent to refer clause (i) of Section 2 which defines that “Domestic Tariff Area”
means the whole of India but does not include the areas of the Special Economic Zones.

14. SPECIAL ECONOMIC ZONE (SEZ)
Further, exports defined under Section 2(m) of SEZ Act as “Export” means-
It is settled that SEZ is an area considered to be situated outside India and any supply to
SEZ is at par export and such supply attracts zero rate as zero rated supply.
a) Taking goods, or providing services, out of India, from a Special Economic Zone, by land,
sea or air or by any other mode, whether physical or otherwise; or
b) Supplying goods, or providing services, from the Domestic Tariff Area to a Unit or
Developer; or
c) Supplying goods, or providing services, from one Unit to another Unit or Developer, in
the same or different Special Economic Zone.

15. LIST OF AREAS FALL UNDER SPECIAL
ECONOMIC ZONE (SEZ)
List of special economic zones in India - Refer Wikipedia

16. THANKS
FOR LISTENING