GSTR-1 vs E-Way Bill (EWB) Reconciliation Process

ExpressGST || GSTR-1 vs E-Way Bill (EWB) Reconciliation Process - DIY


Reconciliation between GSTR-1 and E-Way Bill (EWB) data is a critical aspect of ensuring GST compliance and data accuracy. The following structured guide outlines the complete process within the ExpressGST platform, helping users identify mismatches, take corrective actions, and ensure consistent reporting.

Step 1: Access the Reconciliation Module
  1. Navigate to the Reconciliation section within the ExpressGST interface.
  2. Select the R1 vs EWB option to initiate the reconciliation process.
      
  1. Click Sync Now to begin importing EWB data into the system.
      

Step 2: Enter Credentials
A. GSP (GST Suvidha Provider) Credentials
  1. Create a GSP account if not already available. This is required to enable API-based data fetching.
  2. If credentials are already available, enter the Username and Password.
  3. For assistance, refer to the GSP Login Creation Guide.
      
  1. Alternatively, if GSP credentials are unavailable, select “I Don’t Have GSP API Credentials".
B. EWB Portal Credentials
Provide valid login credentials for the ewaybillgst.gov.in portal to access and sync your EWB records.

      

Step 3: Sync Data
  1. Upon successful credential verification, click Submit to fetch EWB data.
  2. The system will automatically categorize transactions based on their nature.
  3. Users can select from various viewing formats:
    1. Monthly
    2. Quarterly
    3. Annually
Step 4: Post-Sync Insights and Discrepancy Analysis
After syncing, users can view key discrepancies and insights such as:
  1. Non-Sale Outward Transactions – EWB generated for non-sales.
  2. POS (Place of Supply) Mismatches – Inconsistencies between EWB and GSTR-1.
  3. EWB Date Shorter than Invoice Date – Potential reporting issues.
  4. Same Invoice Numbers in Multi EWB – Identical invoice numbers used across multiple EWBs.
  5. Part B Not Updated – Incomplete EWB entries.
  6. Rejected or Cancelled EWBs – Highlighted for correction.
  7. Multiple Vehicles in a Single EWB – Reviewed for accuracy.
  8. HSN R1 vs EWB – Differences between GSTR-1 and EWB classifications.
  9. Bill To vs. Ship To GSTIN Conflicts – Highlighted for compliance checks.
  10. Same Vehicle Numbers – Possible reporting errors.
  11. Get Complete EWB's Data – A full transaction list is available for download.
📎 Users may download a detailed reconciliation report for documentation or further analysis.

Step 5: Perform Reconciliation
  1. Click the Reconciliation button to initiate comparison.
      
  1. Choose between:
    1. Invoice-wise Reconciliation – Compare invoice-level data.
    2. Party-wise Reconciliation – Match data by vendor/customer.
       
Download the reconciliation report once the comparison is complete.

      

Step 6: Review Reconciliation Status
Each transaction is assigned one of the following statuses:
  1. ✅ Matched – Complete alignment between GSTR-1 and EWB.
  2. 🔄 Partially Matched – Variances in:
    1. Taxable value
    2. GST components (IGST/CGST/SGST/CESS)
    3. Recipient GSTIN
  3. ❌ Missing in GSTR-1 – Present in EWB but absent from GSTR-1.
  4. ❌ Missing in EWB – Present in GSTR-1 but not found in EWB data.
  5. 🚫 Cancelled/Rejected/Discrepant – Marked for review due to inconsistencies or cancellations.
      
Step 7: Source-Based Filtering
  1. Use advanced filters to categorize EWB entries based on origin:
    1. Generated by Me – EWB created under your GSTIN.
    2. Generated by Others – EWB where your GSTIN appears as the recipient.
      

Step 8: Section-Wise Summary
  1. Access the Section-Wise Summary for a comprehensive view of reconciliation outcomes across different data segments.
      
      
  1. Enables precise identification of mismatches and simplifies corrective actions.

Conclusion : This end-to-end reconciliation framework enables:
  1. Timely identification and resolution of discrepancies.
  2. Seamless synchronization of GSTR-1 and EWB data.
  3. Enhanced compliance with GST regulations.
  4. Streamlined filing processes with reliable, audit-ready reports.
For further support or to request a reconciliation report template, please contact your ExpressGST representative.

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