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of <h1>New MGST Circular: Minor E-Way Bill Errors Now Face Rs. 500 Penalty u/s 125, Not Section 129.</h1> The circular modifies the procedure for intercepting conveyances for inspecting goods in transit under the Maharashtra Goods and Services Tax Act (MGST Act). It addresses penalties for minor discrepancies in e-way bills, such as spelling mistakes or minor errors in addresses and document numbers, which previously led to proceedings under section 129 of the MGST Act. Now, such errors will incur a penalty of Rs. 500 under section 125 of the MGST Act, provided the accompanying documents are otherwise correct. Proper officers must report cases where section 129 is not invoked due to these minor errors. Any implementation issues should be reported to the Commissioner of State Tax.
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