Section 129 and 130

[NARENDER YARRAGORLA]

Can Proper office invoke section 129 and 130 simultaneously for not having proper invoice and E-way bill?

AI Summary

GST Law: Sections 129 and 130 Cannot Be Invoked Simultaneously; Address Different Issues and Are Independent Post-2022. A user inquired whether sections 129 and 130 of the GST law can be invoked simultaneously for not having a proper invoice and E-way bill. Respondents clarified that section 130 applies if the penalty under section 129 is unpaid within 14 days. Both sections cannot be invoked simultaneously as they address different issues: section 129 pertains to transportation violations, while section 130 involves intent to evade tax. After January 1, 2022, these proceedings are independent. It was suggested that minor errors in invoices or E-way bills should not result in liability.