E invoice penalty

Non-issuance of e-invoice is an offence under GST and thus attracts penal provisions. Below are some of the penalties for non-issuance of invoice or issuance of incorrect invoice:

Penalty for non-issuance of invoice- 100% of the tax due or Rs.10,000, whichever is higher.
Penalty for incorrect invoicing is Rs.25,000.

If E-Invoice is mandatory and even then the same is not being followed, then it should amount to non issuance of invoice. Various penalties for non compliance are as follows -
1. Penalty for non issuance of invoice - 100 % of the tax due or Rs. 10,000 whichever is higher.

2. Penalty for incorrect invoice - Rs. 25,000

Further, penalty related to e-way bill can also be imposed.

Non compliance of e-invoicing mandate causes penalty ranges from 10000 to 25000 per invoice depending on the value of invoice