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Eway bill - certain error reg
Bill of supply to other state. Eway bill generated but entered as invoice value as zero. Is there any penalty leviable ? under what section? pls. clarify
Replies (1)
| Yes, this is a deficiency in the e-way bill and can attract penalty. Key points: 1. Rule 138 of CGST Rules requires e-way bill to contain correct and complete details including the value of goods. Entering zero value is a material error. 2. Penalty Provision: Section 129 of CGST Act covers detention, seizure, and release of goods in transit. If goods are intercepted and e-way bill shows zero value, the officer can detain goods and levy penalty equal to tax payable on the goods. 3. Section 122(1)(xiv) also covers penalty for issuance of incorrect documents — Rs. 10,000 or tax evaded, whichever is higher. 4. Practical Risk: Even if goods move without interception, during scrutiny the zero-value e-way bill can be used to allege undervaluation or evasion. 5. Remedy: Cancel and regenerate the e-way bill with the correct invoice value immediately. Under Rule 138(9), e-way bill can be cancelled within 24 hours if goods have not moved. If already in transit, generate a fresh e-way bill with correct value before the next check-post/interception. 6. Keep the original bill of supply handy to show correct transaction value in case of any inspection. |
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