E way bill missing

First ensure which amount adjusted in gstr 1 and 3b only use (gst tax paid amount don't utilise penalty) submit DRC-03 challan and explain its not a credit its sa paid as sa tax liability (not an blocked credit) even he not stasfied go to appeal (even we will be paid additional liability in DRC -03 we already paid early)

You are supposed to file DRC 03 for Rs. 432254/- (It's 100% of Tax amount)

The penalty now is 200% of GST amount. And it has to be paid by cash. It cannot be adjusted with the actual tax. Therefore in totality on a sale where goods have been detained due to absence of eway bill you pay 300% (Tax + 200% penalty). Pay against demand standing in DRC-07

Yes  as replied .... earlier (before 01/01/2021)  it was Tax + 100% penalty means you were liable to pay 432254/- &  need to setoff by filing DRC -03. additional it Rs.216127/- need to declare in return.

Now as per Finance Act 2021, clause 117 being notified & e.f. 1/01/2022 vide Notification 39//2021 ct , section 129 (1)(a) of cgst Act being amended & now t the penalty is 200% of TAX, means the Tax is 216127/- you need to pay 432254/- as penalty only

So there is no change in amount demanded only Statue has being changed.

Actually this pertains to 25-3-2019. Hence the new rule of 200% should not apply

More Over we are not able to file grc 03 because it is more than a month

Dear Anand

as replied above the amount Rs.432254/- need to be deposited even before amendment.this amount need to pay in cash ledger & then you will able to file DRC-03

Note :

1.Rs. 216127/- already being adjusted & paid in Returns filed

2.Rs. 432254/- need to pay in cash

In that case the tax paid on detention will get refunded. You will have to apply for refund