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.
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