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?

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.