TMI BlogE Waybill - IssuesX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, There was a supply made by ABC (Seller) and invoice raised accordingly. However, due to the mistake by the accountant in stead of generating e waybill in the name of ABC, he has wrongly generated e waybill in the name of XYZ (Both ABC and XYZ are handled by the same accountant). The goods were transported with out any issue during transport and the buyer also accepted the goods. After the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lapse of 72 hours only then the buyer noticed the mistake. What is the recourse in this situation, the buyer is insisting upon fresh e waybill in the name of ABC. Is it correct to generate two e waybills but goods were transported only once. According to me, e waybill is generated only when there is movement of goods. Generating two e waybills would be wrong since goods are moved only once. How t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o deal in the situation? - Reply By YAGAY andSUN - The Reply = Generation of two e-waybills are not allowed for the same goods. This situation is not very much clarified in GST Laws read with e-way bill provisions/rules etc. In our view, you can write to your jurisdictional GST Commissioner to find out solution of this issue. - Reply By Krishna Murthy - The Reply = Sir, Thanks for your repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. One more query with regard to e waybill. There are certain penal provisions (penalty and confiscation) for not generating/ furnishing e waybill. My query is that will those penal provisions gets attracted only during transportation of goods ie while the officer is inspecting the vehicle carrying goods or can even be levied at any point of time ie during audit or assessment. Relevant taxes rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to supplies for which no e waybill is generated was promptly paid. Kindly, reply. - Reply By KASTURI SETHI - The Reply = E-way bills can be examined at any time either during audit or at the time of visit by a team of GST officers. E-way bills must match with your invoices etc. If not matched, penalty can be imposed upon for such contravention. The department is very strict in this aspect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, since there is no revenue loss as mentioned by you, the lapse should be brought to the notice of jurisdictional GST Range Officer as also advised by M/s.Yagay and Sun, Sir. This will prove your bona fides and can save you from penalty on account of procedural lapse. - Reply By YAGAY andSUN - The Reply = Penalty of ₹ 10000/- can be levied at the time of Audit/Assessment conduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the GST Department as report of E-Way Bill and amount as mentioned in the Statutory returns will not match with each other. - Reply By Ganeshan Kalyani - The Reply = I agree with the experts, intimation to the jurisdictional GST officer about this fact is very essential. Prepare a letter and submit to the department and take acknowledge. This letter will save you while audit or assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - E Waybill - Issues - Query Started By: - Krishna Murthy Dated:- 26-5-2020 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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