Non Genration of E-way Bill or genration of Incorrect E-Way bill , Impact on ITC

[umeshkumar jhawar]

A Trader situated in Nagpur ordered Goods from Mumbai and ask mumbai based vendor to generate the E-Way bill from Mumabi to Nagpur.

But he has general practis of delivering the same goods from Pune only. Here Nagpur based Taxpayer generate 2nd E-way bill mentioning travel route Nagpur to Pune though actual goods route was Mumbai to Pune.

Is 2nd E-Way bill generated is valid one? what impact on ITC of Pune Dealer?

AI Summary

Trader's Incorrect E-Way Bill Doesn't Affect ITC Validity; Proper Documentation Essential Under Sections 16/17(5) CGST Act. A trader in Nagpur ordered goods from Mumbai, but the goods were delivered from Pune. The trader generated a second e-way bill for the route Nagpur to Pune, while the actual route was Mumbai to Pune. The discussion centers on whether the second e-way bill is valid and its impact on Input Tax Credit (ITC) for the Pune dealer. Responses indicate that the incorrect e-way bill generation does not impact ITC, as per Sections 16/17(5) of the CGST Act. However, maintaining proper documentation is crucial for proving the movement of goods and the genuineness of transactions.