INVOCIE GENERATED FROM ONE COMPANY AND EWAY BILL GERETAED FROM OTHER COMPANY

You have to apply to the concerned authority and return the eway bill citing valid reasons. 

The range may decided upon circumstances of the case.

Do not try to match your returns to the mistake. You must match your returns to the actual invoice.

• For Company A (Your Firm): File GSTR-1 and GSTR-3B normally. Include the invoice details here. You must pay the tax liability from this company because the invoice belongs to it. Ignore the fact that the E-way bill is missing.

• For Company B (Father's Firm): Do NOT enter this transaction in GSTR-1. Even though an E-way bill exists on this GSTIN, there was no actual supply. If you enter it here to "match" the E-way bill, you will be forced to pay tax on a sale that never happened.

The GST system will eventually flag a discrepancy for Company B: "E-way bill generated but no sales reported in GSTR-1."

• To resolve this, Company B should draft a Letter of Intimation (see draft below) to the Jurisdictional GST Officer (Range Superintendent).

• Submit this letter formally to put the error on record. This proves you are not hiding a transaction, but merely made a clerical error.

Subject: Intimation regarding accidental generation of E-way Bill on wrong GSTIN due to clerical error.

To, The Jurisdictional Superintendent, [Ward/Circle Details]

Dear Sir/Ma’am,

Ref: E-way Bill No: [Wrong E-way Bill No] dated [Date]

We wish to voluntarily intimate a clerical error occurred in our E-way bill generation.

1. We operate two proprietorship firms: [Company A Name] (GSTIN A) and [Company B Name] (GSTIN B).

2. An invoice (No. [Invoice No]) was correctly raised by [Company A].

3. However, due to a clerical oversight, the E-way bill for this consignment was generated from the login of [Company B] (GSTIN B).

4. We clarify that the actual supply and tax liability belong to [Company A]. This transaction will be duly reported in the GSTR-1 and GSTR-3B of [Company A] and tax will be paid there.

5. We request you to treat the E-way bill generated on [Company B] as null/void and condone the discrepancy between E-way bill data and GSTR-1 for this tax period.

Yours Faithfully, [Name & Signature]

Fix it on the actual supply:

• Tax follows the invoice of Firm A (the actual supplier). Report it in Firm A's GSTR-1 and pay tax there. Don't try to "match" Firm B's returns to the wrong e-way bill.

• The wrong e-way bill from Firm B: cancel it within 24 hours of generation (Rule 138(9)) if still possible. If not, the recipient can reject it within 72 hours (Rule 138(12)). If both windows have passed, it remains on record without any supply.

• Keep a note on file:

– Firm B's e-way bill number generated in error

– the actual invoice and e-way bill details of Firm A (generate a fresh EWB from Firm A for the movement if the goods hadn't moved or are still in transit)

– a declaration that Firm B made no supply.

• If queried later (EWB vs GSTR-1 mismatch for Firm B), reply with the above, plus a transport/RFID trail showing a single movement, and the buyer's confirmation that the purchase was from Firm A.

• If goods were intercepted in transit with mismatched documents, Sec 129 penalty risk applies. Contest it as a clerical error with no evasion (CBIC Circular 64/38/2018).