Electronic Way bill (E-Way bill) for movement of goods to be generated on the E-Way Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill.
As auditors, we need to check the E-way bills for some of the sample invoices reflecting in GSTR-1 and check whether E-Way bills are filed correctly by the taxpayer.
On the other hand, if you have access to eway bill portal, you can also check taxpayer’s purchases received from a particular supplier and check it with the breakup of ITC taken.
A sample check is sufficient if no problems are found.