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GST - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Expired e-way bill - Levy of penalty - the discrepancy pointed ...

GST

September 2, 2022

Expired e-way bill - Levy of penalty - the discrepancy pointed out is only on the date of invoice which is shown as 03.02.2021 while that shown in the e-way bill was 02.03.2021. All other details in the invoice and the e-way bill tallied and had no discrepancy - Thus the error noticed is insignificant and not of any consequence for invoking the power conferred under section 129 of the Act to impose tax and penalty. - HC

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