Recently during the course of GST audit, cases have been pointed out wherein RTP has issued less ewaybills compare to invoices uploaded in GSTR1. Tax invoices which were of value more than the limit in which ewaybills should have been issued where not issued. There was no problem in movement of goods. But during GST audit, AO is going towards the direction of penalty for not issuing e-way bill and talking about reversing input credit against purchases in which ewaybill is not issued.
Whats your take on this ? RTP is not evading any tax as liability is declared in GSTR 1.
CAclubindia
