E way Bill

What is the penalty for transaction type mistake....?

instead of Bill-to-Ship-to, I have Entered
Regular, tax officer Seized, and he asked 100% penalty on tax amount, is it correct?..
Replies (3)
Quick Summary
This discussion addresses penalties for E-way Bill transaction type mistakes under GST. It clarifies that while minor errors like spelling mistakes or incorrect PIN codes might incur a Rs. 1,000 penalty, significant errors could lead to more severe consequences. If tax and penalty aren't paid within 7 days of seizure, proceedings under Section 130 may apply, potentially resulting in a penalty of Rs. 10,000 or the tax evaded amount, whichever is higher.

what is (e-way bill) e way bill under gst - Since the implementation of GST, different changes are being made in the GST Act, so that people of every section, whether they are businessmen or businessmen The common man or any expert is facing trouble.

Yes, the GST Officers are raising such penalties in many of the cases.

 

Note as per Circular 64/2018:

  • Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct;
  • Error in pin-code but the address of consignor and consignee mentioned is correct, subject to the condition that error in PIN code should not have the effect of the increasing validity period of EWB;
  • Error in the address of consignee to extent that locality and other details of the consignee are correct;
  • Error in one or two digits of document number mentioned in EWB;
  • Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct;
  • Error in one or two digits/characters of the vehicle number.

The penalty of Rs.1,000/- may be levied in the above cases.

 

 

Other important points:

  • as per 1st proviso to section 129(1) of CGST Act - Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.  
  • If transporter or owner fails to pay tax and penalty in 7 days of detention or seizure, Section 130 proceedings applicable
  • Section 130  provides for penalty as per Section 122.
  • Section 122 (xiv) – Where any taxable person transports any taxable goods without the cover of documents as may be specified liable for a penalty of Rs.10,000/- or amount equal to the tax evaded whichever higher
  • Penalties can be paid in cash or credit after adding to liability register

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