GST Penalty on Transport of Goods without E-way Bill: An overview
If e-way bills are not generated where required for transporting of goods then it attracts the penalty under:
- Section 122(1)(xiv) of CGST Act, 2017
– penalty higher of ₹ 10,000/- or the amount of tax sought to be evaded
- Section 129(1) of CGST Act, 2017 – Goods and conveyance will be liable for detention or seizure.In the following cases of minor errors, penalty of Rs 1,000 is levied:
(a) Spelling mistake in the name of the consignor or the consignee but GSTIN is correct
(b) Error in the PIN Code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN Code should not have the effect of increasing the validity period of e way bill.
(c) Error in the address of the consignee to the extent that locality and other details of the consignee are correct.
(d) Error in one or two digits of the document numbers mentioned in the e way bill.
(e) Error in the 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct.
(f) Error in the one or two digit / characters of the vehicle number.