Penalty against wrong invoice date
This query is : Resolved
24 February 2019
Dear Sir
i am nitin panchal , I have one question , My goods was send from Ahmadabad to indore on 22/2/2019 , but one mistake done by me unfortunately i have written 24/2/2019 on sales invoice instead of 22/2/2019 but at that time i have generate e way bill that date is right . Only the difference between eway bill & sales invoice is the date & truck was catch by GST office , he charged 200% of GST amount.
MY Gst amount is 18000 he charged me 36000, is that any law of this mistake , this is human error only the date is mismatch , all material data & value is same.
reply me as soon as possible
i am nitin panchal , I have one question , My goods was send from Ahmadabad to indore on 22/2/2019 , but one mistake done by me unfortunately i have written 24/2/2019 on sales invoice instead of 22/2/2019 but at that time i have generate e way bill that date is right . Only the difference between eway bill & sales invoice is the date & truck was catch by GST office , he charged 200% of GST amount.
MY Gst amount is 18000 he charged me 36000, is that any law of this mistake , this is human error only the date is mismatch , all material data & value is same.
reply me as soon as possible
24 February 2019
from the details provided in query - e way bill date is correct and invoice date is different from e way bill ..
There may be a scenario where invoice date is different from e way bill .
As per sec 31 of CGST Act , a registered person shall issue tax invoice before or at the time of removal of goods
.
Further ,e way bill format provides scope to write document number and document date in addition to e way number & e way date .
In my view , if e way bill date is correct , it should not be considered as default for e way purpose .
However , sec 122 (1)(1) of CGST Act states - where a taxpayer issues incorrect invoice he is liable to pay penalty of Rs. 10000/- or amount equal to tax evaded ( whichever is higher )
Since you have not evaded any tax in the given case , a penalty of Rs 10000/- can only be imposed under sec 122
There may be a scenario where invoice date is different from e way bill .
As per sec 31 of CGST Act , a registered person shall issue tax invoice before or at the time of removal of goods
.
Further ,e way bill format provides scope to write document number and document date in addition to e way number & e way date .
In my view , if e way bill date is correct , it should not be considered as default for e way purpose .
However , sec 122 (1)(1) of CGST Act states - where a taxpayer issues incorrect invoice he is liable to pay penalty of Rs. 10000/- or amount equal to tax evaded ( whichever is higher )
Since you have not evaded any tax in the given case , a penalty of Rs 10000/- can only be imposed under sec 122
24 February 2019
he charged me 36000₹. So can i appeal in the court?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- House Property Reporting in ITR
- Refund Annexure-B
- TDS Claim year
- Liable to deduct tds and 44ADA
- Rent lease agreement
- Refund of 20%pre-deposit paid for stay application
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- TDS Challan Code
- SGST balance is there in credit ledger how to adjust for cgst
- Internship/Academic shown in Salary Pay Slip of a Doctor
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
