E-way bill and penalties for not generating it.

An e-way bill is required for the movement of goods worth more than Rs 50,000.

When goods are transported for less than 10 km within a state, the supplier or the transporter need not furnish details on the GST portal or generate e-way bill.

The e-way bill portal is not just used by the consignor and consignee, but also by the transporters and largely the enforcers

E-way Bill Penalties:-

Defaulters of the GST e-way rules are penalized according to the Indian Government norms. The penalties are as follows:-

  • As per Section 122 of the CGST Act, 2017 A taxable person who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified document) would be liable to a penalty of Rs.10,000/- or the tax sought to be evaded whichever is greater.
  • Any goods not listed in a GST e-way bill that is found being transported or stored will be liable to detention or seizure as per the Section 129 of CGST Act, 2017.

Leave a Comment