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
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E invoice not issued but Easy bill and GST returns filled
Replies (3)
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.
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.
If the amount is substantial, then you can file a writ petition before the HC as there does not seem to be any intention/evasion of tax.
Ok thank you
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