No penalty can be levied for minor errors in e-Way bill when taxes have been paid correctly

Chartered Accountant

click here to subscribe our newsletter

Corporate News

* CBIC issues draft rules for Customs valuation * Top Headlines: Threshold for Benami deals, green bond investors, and more * Govt aims 1-hour clearance for goods at all ports * Exporters Allowed To Use RoDTEP, RoSCTL Scrips To Pay Customs Duty, Transfer Them; Rules Amended * Millions of labourers to be affected by brick producers’ strike over hike in GST, coal rates * Inauguration of ‘kendriya GST parisar’ * Transporter can seek Release of Conveyance alone, not Goods under GST Act: Madras HC * GST: Quoting of DIN Mandatory for Responding to Notice, Govt Modifies Portal * Firms can soon file claims for GST credits of ?400 cr * CBIC issues modalities for filing transitional credit under GST. * Mumbai: Man creates 36 fake GST firms, arrested for input tax credit fraud of Rs 23 cr * Report to restructure Commerce Ministry under study; idea is to set up trade promotion body: Goyal * Firms can soon file claims for GST credits of ?400 cr * Gambling Alert! Govt May Levy Up To 28% GST; UP, Bengal Back Move * EPFO backs raising retirement age to ease pressure on pension funds * India Moving Up Power Scale, Set to Become Third Largest Economy By 2030 * Airfares Get Expensive: What Changes for Flyers From Today? * IRCTC Latest News: Passengers to Pay More For Cancelling Confirmed Rail Tickets Soon. * IBC prevails over Customs Act, says Supreme Court. * As GST enters sixth year, a time for evaluation and reassessment * There’s GST on daily essentials as Centre needs money to buy MLAs: Arvind Kejriwal * Now, GST on cancellation of confirmed train tickets, hotel bookings * GST kitty for top States could rise 20% in FY23, says Crisil * French customs officials seize another cargo vessel over Russia sanctions * TradeLens builds on Asia momentum with Pakistan Customs deal * Hike tax on tobacco, reduce affordability & increase revenue: Civil society organizations to GST council * Bihar: ?10 crore tax evasion on tobacco products detected in raids * Centre failed on GST, COVID; would it be anti-national? Rajan on Infosys row * Service Tax not Chargeable on Income Tax TDS portion paid by recipient: CESTAT grants relief to TVS * Foreign portfolio investors make net investment of Rs 7575cr in Sep so far

Subject News

* Run-up to Budget: Monetary threshold for GST offences may rise to Rs 25 cr * GST (Tax) E-invoice Must For Businesses With Over Rs 5 Crore Annual Turnover * Both Central GST and excise duty can be imposed on tobacco, rules Karnataka high court * CBIC Issues Clarification On Extended Timelines For GST Compliance * CBIC Issues Clarification On Extended Timelines For GST Compliance * Budget 2023- 9.6 crore gas connections * GST: Tamil Nadu Issues Instructions for Assessment and Adjudication Proceedings * GST: CBIC Extends Last Date for filing of ITC * GST collection in September surpasses Rs 1.4 lakh crore for straight seventh time * Dollar smuggling case: Customs chargesheet names M Sivasankar as key conspirator. * Hike in GST rates fuels inflation * Assam: CBI arrests GST commissioner in Guwahati * GST fraud worth ?824cr by 15 insurance Cos detected * India proposes 15% customs duties on 22 items imported from UK * Decriminalising certain offences under GST on cards * Surge in GST collections more due to higher inflation: India Ratings * MNRE Notifies BCD and Hike in GST Rates as ‘Change in Law’ Events But With a Condition | Mercom India * Solar projects awarded before customs duty change allowed cost pass-through * Rajasthan High Court Dismisses Writ Petitions Challenging Levy Of GST On Royalty * GST revenue in September likely at Rs 1.45 lakh crore * Govt working on decriminalising certain offences under GST, lower compounding charge * Building an institution like GST Council takes time, trashing is easy: Sitharaman * GST collections in Sept may touch ?1.5 lakh crore * KTR asks Centre to withdraw GST on handlooms * After Gameskraft, More Online Gaming Startups To Receive GST Tax Claims * Madras HC: AAR Application Filed Under VAT Does Not Survive After GST Enactment * Threshold for criminal offences under GST law may be raised * Bengaluru: Gaming company faces biggest GST notice of Rs 21,000 crore * CBIC clarifies Classification of Cranes for GST, Customs Duty * Customs seize gold hidden in bicycle in Kerala airport

SOY P ITTY on 21 Apr, 2016 wrote:

YOU SIR IS A GREAT PERSON TO SERVE WITH OUT ANY SINGLE PENY. AND YOUR ADVICE RELATED EXCISE AND SERVICE TAX IS VERY VALUABLE FOR GRADUATE/POST GRADUA ...
hitesh on 03 Apr, 2016 wrote:

THANK U SIR 4 UR REPLY ON RATE OF INTEREST
hitesh on 20 Mar, 2016 wrote:

Thank u sir for ur reply regarding ssi exemption limit.
visuiyer on 09 Mar, 2016 wrote:

the budget analysis is really superb... and has highlighted all the aspects.. Hats off Sir ji..
hitesh on 06 Mar, 2016 wrote:

THANK U SIR FOR YOUR REPLY REGARDING THE TARIFFS I ASKED
hitesh on 29 Feb, 2016 wrote:

THANK U SIR FOR GUIDING ME IN THE QUERY OF REFUND.I M THANKFULL TO U.
Abhimanyu Singh on 08 Feb, 2016 wrote:

GST should be passed in this budget. all parties should help in public benefit. Opposition of the party in this regard is not good.
CA R P Vijay on 04 Jan, 2016 wrote:

Thanks and we also wish you and your family a very happy and prosperous new year.
Rahul Singhvi on 04 Jan, 2016 wrote:

Thank you for your lovely greetings ! Wishing you & your family a very happy & fun filled New Year
O V Srinivasan on 04 Jan, 2016 wrote:

We from Gokak Textiles limited wish you and your team a very happy and prosperous New Year 2016.

Case Laws

PJ/Case Law/2018-2019/3537

No penalty can be levied for minor errors in e-Way bill when taxes have been paid correctly

The Kerala High Court has held that penalty cannot be levied under the GST on the ground of genuine human errors in the E-Way Bill.
The petitioner first generated E-Way Bill wherein the place of delivery was mentioned as ‘Payhanamthitta’ instead of ‘Pathanamthitta’. After realizing the mistake, the e-Way bill was cancelled and the petitioner generated another e-Way bill. However, the value of the goods was mentioned as Rs.388220/- instead of Rs.3882200.
During the consignment, the petitioner’s goods have been detained on account of discrepancy in the e-Way bill. Consequently, a penalty was imposed on the petitioners. After hearing both the sides, Justice A Muhamed Mustaque observed that if a human error which can be seen on the naked eye is detected; such human error cannot be capitalized for penalization.
Further it said that, on verification, if it is found that the petitioner had paid the IGST in accordance with the value shown in first e-Way bill, the vehicle and the goods shall be released on executing a simple bond. However, if it is found that the that IGST has not been paid according to the value shown in the first e-Way bill, detained goods and vehicle need be released only on furnishing bank guarantee.
While concluding, the Court added that if on verification, if it is found that the petitioner had paid the IGST in accordance with the value shown in Ext.P4, the vehicle, and the goods shall be released to the petitioner on executing a simple bond.
Typing mistakes on e-Way bill where actually full and correct tax has been paid should not lead to detention of goods along with levy of penalty by the officers. The Government should issue clear instructions on this to the Tax Department so that businesses are not troubled for minor silly mistakes

Post a Comment

Department News

Circular dated 18-02-2020

Circular dated 07-02-2020

Circular dated 06-02-2020

Circular dated 05-02-2020

Circular dated 31-01-2020

Circular dated 28-01-2020

Circular dated 06-01-2020

Office Order No. 81/2017, dated 01-

Office Order No. 80/2017, dated 01-

Office Order No. 79/2017, dated 31-

more ...

Sir, we are a taxpayer dealing in health care services. We have been making supply on which tax was payable by us but we have not paid the same erroneously. The same has been pointed out by department recently. Please suggest whether we have to pay interest and penalty along with tax.

As per sub-section (5) and (6) of Section 73 of CGST Act, if you have made payment of tax and informed the same to the department then the department ...
Sir We are dealing in trucks. We have received an export order from foreign buyer. We wish to procure trucks from 5 different manufacturers and supply them directly to the port without receiving on our own premises. Can we do the same to take benefit of merchant export by paying tax @ 0.1%.

. Yes, as per Notification 41/2017-intergrated tax (Rate) dated October 23, 2017, benefit of notification is available only when the material moves fr ...
The agriculture produce like soyabean are taxable however, their warehousing is exempt and not chargeable to tax. How?

Under GST regime, agriculture produce means “any produce out of cultivation of plants and rearing of all life forms of animals except rearing of hor ...
Hello sir we have made export of goods however the funds have not been realized. Is there any implication in GST regarding the same?

As per rule 96B introduced with effect from 23-3-2020 provides that where any refund of IGST paid on export of goods has been received by the exporter ...
What Is the GST rate for interest and penal charges levied by Chit Fund Company in case GST on foremen commission charged is @12%?

GST rate on foremen commission is charged at the rate of 12%. Similarly, GST rate on interest and penal charges shall be @12% only. The same view was ...
Tax payer being a company, is in one state (state -1). However vehicle carrying his goods is caught in another state (state-2) where the company is not having any registration. Company paid penalty under temporary registration ID created by the officer of state-2. Now, company wants to file an appeal but don’t have any temporary registration login credentials. How to file appeal in such a case?

. In the given query, after the interception a temporary ID was created by officer of state-2. However, the login ID and password of temporary registr ...
Whether GST exemption is availed on export of service when invoice is issued in USD and GST is not charged and currency is received in INR?

Export of service is defined under section 2(6) of the IGST Act. It means supply of service when: ? The supplier of service is located in India. ...
E-way bill was generated and then after order was cancelled but E-way bill was not cancelled by both the parties on the portal. What should be done in this case and what are the consequences?

As per provisions of GST, where an e-way bill has been generated but goods are either not transported or are not transported as per the details f ...
The Taxpayer made exempted supplies but forgot to choose the same in GSTN while registering, can he be said to fail his right of exemption?

We do not claim exemption while filing registration application. It is being claimed in GSTR-3B returns. Moreover, only five major products are to ...
If a taxpayer made mistake declaring the HSN/SAC of goods and services supplied, what are the consequences?

Under GST law, one of the most important elements is the classification of goods/services for the purpose of determination of rate of tax to be l ...

PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496

Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com