E way bill discrepancies: clarified penalty framework for mismatched delivery details and requirements to avoid penalties. Substitution of paragraph 11 prescribes an issue based penalty framework for Roving Squad detections under the TNGST Act, clarifying that production of a predated ARN or valid rental/lease proof of an additional place of business avoids penalty, whereas absence of such proof attracts prescribed penalties. The amendment addresses varied 'bill to-ship to' scenarios, deliveries to construction sites, transporter warehouses, exhibitions, job worker premises and work site stretches, sets lower penalties where consignments are otherwise properly documented, and escalates to higher or maximum penalties for cross locality mismatches or repeated offences, while detailing acceptable proof for place of business.