E Waybill - Issues

[Krishna Murthy]

Sir,

There was a supply made by ABC (Seller) and invoice raised accordingly. However, due to the mistake by the accountant in stead of generating e waybill in the name of ABC, he has wrongly generated e waybill in the name of XYZ (Both ABC and XYZ are handled by the same accountant). The goods were transported with out any issue during transport and the buyer also accepted the goods. After the elapse of 72 hours only then the buyer noticed the mistake.

What is the recourse in this situation, the buyer is insisting upon fresh e waybill in the name of ABC. Is it correct to generate two e waybills but goods were transported only once. According to me, e waybill is generated only when there is movement of goods. Generating two e waybills would be wrong since goods are moved only once. How to deal in the situation?

[YAGAY andSUN]

Generation of two e-waybills are not allowed for the same goods. This situation is not very much clarified in GST Laws read with e-way bill provisions/rules etc. In our view, you can write to your jurisdictional GST Commissioner to find out solution of this issue.

[Krishna Murthy]

Sir, Thanks for your reply. One more query with regard to e waybill. There are certain penal provisions (penalty and confiscation) for not generating/ furnishing e waybill.

My query is that will those penal provisions gets attracted only during transportation of goods ie while the officer is inspecting the vehicle carrying goods or can even be levied at any point of time ie during audit or assessment. Relevant taxes relating to supplies for which no e waybill is generated was promptly paid. Kindly, reply.

[KASTURI SETHI]

E-way bills can be examined at any time either during audit or at the time of visit by a team of GST officers. E-way bills must match with your invoices etc. If not matched, penalty can be imposed upon for such contravention. The department is very strict in this aspect. However, since there is no revenue loss as mentioned by you, the lapse should be brought to the notice of jurisdictional GST Range Officer as also advised by M/s.Yagay and Sun, Sir. This will prove your bona fides and can save you from penalty on account of procedural lapse.

[YAGAY andSUN]

Penalty of ₹ 10000/- can be levied at the time of Audit/Assessment conducted by the GST Department as report of E-Way Bill and amount as mentioned in the Statutory returns will not match with each other.

[Ganeshan Kalyani]

I agree with the experts, intimation to the jurisdictional GST officer about this fact is very essential. Prepare a letter and submit to the department and take acknowledge. This letter will save you while audit or assessment.

AI Summary

E-way bill compliance: incorrect consignment details can trigger audit scrutiny and possible penalty unless promptly notified to authorities. Incorrect consignee details on an e way bill cannot be remedied by generating a second e way bill for the same movement; the advised course is to notify the jurisdictional GST officer or Commissioner and obtain written acknowledgement. E way bills may be examined during audits or assessments and must reconcile with invoices and returns; mismatches can attract penalties, and prompt disclosure of the lapse and payment of tax can demonstrate bona fides to mitigate enforcement risk.