i am nitin panchal , I have one question , My goods was send from Ahmadabad to indore on 22/2/2019 , but one mistake done by me unfortunately i have written 24/2/2019 on sales invoice instead of 22/2/2019 but at that time i have generate e way bill that date is right . Only the difference between eway bill & sales invoice is the date & truck was catch by GST office , he charged 200% of GST amount.
MY Gst amount is 18000 he charged me 36000, is that any law of this mistake , this is human error only the date is mismatch , all material data & value is same.
24 February 2019
from the details provided in query - e way bill date is correct and invoice date is different from e way bill ..
There may be a scenario where invoice date is different from e way bill .
As per sec 31 of CGST Act , a registered person shall issue tax invoice before or at the time of removal of goods . Further ,e way bill format provides scope to write document number and document date in addition to e way number & e way date . In my view , if e way bill date is correct , it should not be considered as default for e way purpose .
However , sec 122 (1)(1) of CGST Act states - where a taxpayer issues incorrect invoice he is liable to pay penalty of Rs. 10000/- or amount equal to tax evaded ( whichever is higher )
Since you have not evaded any tax in the given case , a penalty of Rs 10000/- can only be imposed under sec 122
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