Demanding Payment for duplicate eWaybills for the same invoice

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A business received a GST demand notice for issuing duplicate eWaybills for the same invoice, incurring penalties and interest. Upon investigation, it was found that the duplicate eWaybills were either created by the buyer for local transport or accidentally generated twice by the company due to system issues during the initial GST rollout. The company plans to submit a reply with supporting documents to prove the transactions were not fraudulent. The department has been advised to highlight the system difficulties faced and the buyer's involvement.

Bazeer Ahmed

Bazeer Ahmed (Querist)
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18 March 2024 Sir / Madam,
We have recently received a demand letter from Central GST department based on the performance Audit conducted by GST Audit Wing stating that we have raised duplicate eway bills for the same invoices. For that we have to pay the tax liability amount along with 15 % penalty and interest from the period when the invoices were raised.

Scrutinizing the eway bills we found that we have prepared the eway bills and sent to the buyer location at Maharastra. A particular buyer after receiving our goods they made another eway bill to move the goods from godown to a factory in local about 15 km with the same invoice number which was raised and sent by us. In those eway bills clearly registered their GSTIN in the “entered by” column. The transaction period was FY 2018-19.

Again one of the bill we have prepared eway bill double time for the same invoice number same transport vehicle number within 10 min time difference. We don’t know how the system accepted the duplicate document number at that time. As it was initial period like trail and error period this mistake would happen. The transaction was taken place in April2018. Moreover we have faced a lot of problems like internet connectivity and server problem most of the time rejected and struck.

Hence we have decided to sent the reply along with the parties account statement for the respective years for proving that the transactions were not duplicate.

Kindly clarify whether the reply to the department as above will satisfy the authority or not.

Any suggestions / points to be added with this reply.

Thanks in advance,
With regards,
Bazeer L

C.A. Umeshkumar Acharya

C.A. Umeshkumar Acharya (Expert)
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19 March 2024 You have done right thing . Moreover you mention the difficulties faced by you which you please repeat while answering to GST Department. Generally Department tendecy is to penalise assessee even there is some bonafide
mistake . This is tendency is continous in spite of Court Instrcutions not to harasess.

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Bazeer Ahmed

Bazeer Ahmed (Querist)
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20 March 2024 Thank you very Much Sir your valuable reply. We have submitted the reply and satisfy the Authority. Luckily he could know the lack in the earlier eway bill system. And he accept our concern.

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