Penalty for minor e-way bill defects allowed where electronic documents demonstrate tax compliance prior to movement. Where the person in charge of a conveyance carries documents prescribed under the rules but the case involves minor defects not intended for evasion of tax and the documents otherwise manifestly show tax liability, a penalty up to the prescribed limit per act may be levied. Tax invoices, bills of supply or delivery challans may be produced electronically (email, messaging apps or device display) showing receipt prior to commencement of movement with date and time, and Roving Squad officers shall not insist on physical copies when electronic production is available.