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E invoice not issued but Easy bill and GST returns filled

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R.Iyappan

Admin Officer

26 Points Posted on 09 April 2023

my client forget to issue e invoice but issues the Eway bill and Files GSTR1 &3B

bill date 15/12/2022
eway bill date 06/04/2023
vechile detined and issued MOV 07 200% penality

its correct as per section 100% or 10,000 which ever is higher only

pls advice

Replies (3)

Quick Summary

A client inadvertently failed to issue an e-invoice, despite having an e-way bill and filing GSTR1 & GSTR3B. This resulted in a 200% penalty under Section 129 of the Finance Act 2021, which replaced the previous 100% tax and penalty rule. The penalty was imposed correctly according to the current law. However, if the tax amount is significant, a writ petition to the High Court might be considered, especially if there was no intention to evade tax.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 09 April 2023

Before 01/01/2022 as per Section 129(1)(a) there was Tax and penalty equal to 100% means 100% Tax & 100% penalty. But ..
Section 129 was substituted by Finance Act 2021 and the penalty is now 200% of tax amount .

As such the amount of penalty in both the case is same.So officer as impose the penalty as per Law only.