Why does our verifier want to compare production data with our GST returns?

To check that the production figure behind your emissions intensity is real. Sales in GST returns, adjusted for stock changes, should roughly match production. A large gap suggests the intensity is wrong, so be ready to explain stock, rejects and job work.

What is compared

• Quantity sold in GST returns or e-invoices.
• Opening and closing stock.
• Production reported in your intensity figure.

Common reasons for gaps

• Job work done for others, which is not your sale.
• Rejects and seconds sold under different codes.
• Transfers between your own units.

Be ready

Prepare a short reconciliation with the main differences explained. It also helps when a buyer asks why your intensity changed.

What Senseible does here

Senseible keeps each figure linked to its source document, emission factor and method version, so a verifier can trace a total back to the invoice.

• Can GSTR-2B be used for carbon accounting?
• What is materiality in GHG verification?
• GST e-invoice fields for carbon accounting

Sources: ISO 14064 and ISO 14067 standards, GHG Protocol Corporate Standard

Last reviewed 2026-10-22.