Without way bill

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niloy sanyal

account manager

408 Points Posted on 22 June 2018

Suppose Mr. X purchased a computer which Gross value 103,500.00 dated 09/06/2018 from Mr. Y within state(West Bengal). But Mr. Y not issue any WAY BILL against this, Computer Delivery to Mr. X through Motor Cycle. Mr. X also not create any WAY Bill (Inward) for this above. Note that Both party are register in GST Act.

Now Question is

1) Penelty is applicable for this

2) Who paid penlty Mr Y or Mr. X or both

Replies (7)

Vinod Babu

11239 Points Posted on 22 June 2018

Penalty arises at time of inspection of goods by gst officials at time of transportion. If they have not inspected on the way, then penalty is not arised.

Usually Seller has to generate eway bill.

niloy sanyal

account manager

408 Points Posted on 22 June 2018

Thanks sir , but sir when ASSESSMENT CASE will come then .... if GST officer will check in issue/ received waybill then ...........

Vinod Babu

11239 Points Posted on 22 June 2018

Eway bill made to stop the evasion of taxes by the tax payers. As there is evasion of tax, no penalty arises. If so gst officials ask (after completiion of delivery) why you did not generate eway, then you can tell that customer himself took the delivery in his own conyeance. This is my personal opinion.
Experts can comment regarding this- if I am wrong.

great d

26 Points Posted on 22 June 2018

I thing you have mistyped the query

Vinod Babu

11239 Points Posted on 22 June 2018

Yes.. Sorry typing mistake.

Eway bill made to stop the evasion of taxes by the tax payers. As there is NO evasion of tax, no penalty arises. If so gst officials ask (after completiion of delivery) why you did not generate eway, then you can tell that customer himself took the delivery in his own conyeance.

Suvendu Chakraborty

Accounts Executive

141 Points Posted on 22 June 2018

e waybill is necessary, because this is b2b trnx. e waybill is docs that material delivered with approval. everytime it is not possible to check by GST officers.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 22 June 2018

Yes , offcourse during the assessment if Officer came to know about it the penalty may be imposed , but as the transaction take place within state you can convince the officer that goods being delivered via Non Motorised Conveyance (Horse Cart or Rickshaw) where no Eway is required