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

Canonical: https://senseible.earth/answers/verifier-cross-checks-production-with-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?](https://senseible.earth/answers/can-gstr-2b-be-used-for-carbon-accounting)
- [What is materiality in GHG verification?](https://senseible.earth/answers/what-is-materiality-in-ghg-verification)
- [GST e-invoice fields for carbon accounting](https://senseible.earth/answers/gst-e-invoice-fields-for-carbon-accounting)

Sources: [ISO 14064 and ISO 14067 standards](https://www.iso.org), [GHG Protocol Corporate Standard](https://ghgprotocol.org/corporate-standard)

Last reviewed 2026-10-22.