This discussion clarifies the compulsory nature of e-way bills. It explains that while not always mandatory, penalties can be imposed if goods are intercepted in transit without one. However, no penalty applies if GST has already been paid or for hand deliveries and non-motorised transport.
05 April 2023
dear sir, i have received desk top audit notice asking e way record.many parties take away goods without e way on their risk.is it compulsory to issue e way?what if e way not issued?why not officer stop goods without e way and ask dealer that why you have not issued e way?is their any penalty for not having e way document please advice
06 April 2023
No penalty for not having E way bill documents. It's not compulsory to issue e way bill. E way bill not required for hand delivery and non motorised transport.
07 April 2023
Penalty can be imposed only when the vehicle is caught in transit without E way bill. In case of GST has been paid no penalty can be levied. Reply material handed over in person.