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    <title>Reconciliation of Eway bills</title>
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    <description>Discrepancies between GSTR-1 and e-way bill records due to customer-initiated sales returns should be explained as sales returns supported by credit notes, the sales return register and audited financial statements. The consignee is responsible for generating the delivery challan and e-way bill when returning goods; there is no requirement to issue a credit note at movement initiation or to generate an e-way bill based on a credit note.</description>
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