This document details the penalty provisions related to E-Way Bills under Section 129 of the CGST Act. It outlines the penalties applicable when goods are detained or seized during transit, differentiating between cases where the owner comes forward and where they do not. It also covers penalties for minor errors under Section 125 and changes to appeal pre-deposit requirements. This guide is crucial for transporters, businesses, and anyone involved in the movement of goods to ensure compliance and avoid hefty fines.