Defaulters of the GST e-way rules are penalised according to the Indian Government norms. The penalties are as follows:
As per Section 122 of the CGST Act, 2017 – A taxable person who transports any taxable goods without the cover of specified documents (eWay bill is one of the specified document) would be liable to a penalty of Rs.10,000/- or the tax sought to be evaded whichever is greater.
Any goods not listed in a GST eway bill that is found being transported or stored will be liable to detention or seizure as per the Section 129 of CGST Act, 2017.