Penalty on goods purchases on interstate movement by GST

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This discussion addresses a penalty charged under Section 129(1)(c) of GST for goods purchased in Delhi and delivered to UP, where the seller issued a delivery challan instead of an invoice. The department levied GST and an 18% penalty on the goods' value. It clarifies that input tax credit for IGST paid under this scenario is generally not permissible, especially if the penalty falls under Section 73 or 74, and that the penalty itself cannot be adjusted.

Rupesh Jain

Rupesh Jain (Querist)
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04 January 2021 goods purchases by us from delhi, but seller make Delivery challan instead of Invoice for delivery goods to UP. Deptt. charges GST and Penalty on Goods value @ 18% GST+18% penalty. under IGST Head
Now can we take input of IGST tax in GST return, if yes, what type of document require for the same