Non preparetion of E way bill

[Ashish Diwedi]

We have exported goods put of India. However, being export transactions we have not prepared E way bill. Now at the time of GST audit, the department has raised objection on the same. What is the maximum penalty we are liable to pay??

Please note goods are not being intercepted and have rached the destination.

AI Summary

E-way bill obligation: export movement may invite discretionary penalty under GST framework despite non-interception and no tax evasion.
Failure to prepare an E-way bill for export movements may attract penalty exposure, but the transport-linked penalty regime is typically triggered by interception during movement; where goods reached destination without interception and there is no tax evasion, authorities may nonetheless exercise general penalty powers under the IGST/CGST framework, although those powers are discretionary and can be contested using an explanation provision to seek reduction or waiver.