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

E way bill error does not bar input tax credit when alternative documentary proof establishes movement of goods.
An incorrect or missing e way bill does not by itself negate entitlement to input tax credit because statutory ITC conditions do not mandate an e way bill; however, the e way bill is an important documentary proof of movement and genuineness. Taxpayers should use the bill to/ship to model where applicable and preserve alternative evidence - purchase orders, invoices, payment records, transport and loading receipts, stock records or third party confirmations - to substantiate actual movement when the e way bill is erroneous.