E-Waybill/ Bill of Supply Requirement for Un Registrered Person

[NARENDER YARRAGORLA]

An unregistered person is supplying scrap without any bill of supply, goods in transit detained by Department, officer has valued the Rs 1.90 lakhs himself and Levied penalty @200% of tax amount, the action of the officer is correct sir

AI Summary

Unregistered supplier penalized 200% of tax for scrap delivery without bill; debate over e-way bill responsibility. An unregistered person supplying scrap without a bill of supply had their goods detained by the Department, which imposed a penalty of 200% of the assessed tax amount. One respondent noted that under the CGST Act, an unregistered person cannot collect tax, hence no penalty should apply as the tax payable is zero. Another highlighted that if the recipient is registered, they bear the e-way bill responsibility. It was also mentioned that unregistered individuals can generate e-way bills, and it is advisable for registered customers to do so, as the Department is stringent about documentation.