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E way Bill Part B non filing.

Ramesh Davera (ACCOUNTS OFFICER) (83 Points)

27 June 2018

If Supplier has sent goods thru transporter . without filing Part B of the E way bill . what penalty for the non complaisance.

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Vinod Babu (24191 Points)
Replied 27 June 2018

As per Section 122 of the CGST Act, 2017 – A taxable person who transports any taxable goods without the cover of specified documents (eWay bill is one of the specified document) would be liable to a penalty of Rs.10,000/- or the tax sought to be evaded whichever is greater.

Any goods not listed in a GST eway bill that is found being transported or stored will be liable to detention or seizure as per the Section 129 of CGST Act, 2017.