The Trade Circular issued in the light of receiving various representations regarding the imposition of penalty in the case of minor discrepancies in the E-Way Bill under the current GST regime.
The circular required that the person in charge of a conveyance carrying any consignment of goods of value exceeding Rs. 50,000/-should carry a copy of documents viz., invoice/bill of supply/delivery challan/bill of entry and a valid e-way bill in physical or electronic form for verification, in the failure of which, provisions of section 129 and section 130 of the MGST Act can be invoked.
It is further clarified that in case a consignment of goods is accompanied by an invoice or any other specified document and not an e-way bill, proceedings under section 129 of the MGST Act may be initiated.
Further, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the MGST Act may not be initiated, inter alia, in the following situations:
The circular stated that penalty of Rs. 500 and Rs. 1000 under the MGST Act and the respective State GST Act should be imposed in case of the above errors.
“A record of all such consignments where proceedings under section 129 of the MGST Act have not been invoked in view of the situations listed in paragraph 5 above shall be sent by the proper officer to his controlling officer on a weekly basis,” it said.Subscribe Taxscan AdFree to view the Judgment