E invoice not generated during despatch

[Mani Ramamurthi]

On 31 july 2023 ( few days back ) we sent the goods without E invocie . But manual invoice and eway bill showing the correct value of goods were sent with vehicle .

vehicle was detained yesterday and the CTO official demanding 200% penalty for it .

as there is no intention of tax evasion we are pleading him not to levy . But he says we have to pay .

kindly give us the opinion and back up for the same pls .

[KASTURI SETHI]

Sh. Mani Ramamurthi Ji,

My humble advice is that the seeker is to take initiative and not the sought-after. You are to select an expert yourself whether located in Rajasthan or outside ; whether from TMI panel or outside. You should be concerned with the quality and not with the location whether near your city or far away.

[Dinesh Kirubhakaran]

Dear All,

First of all, I would like to thank everyone to given their detailed view on the e-invoice, can any one through some light on the “Updated Advisory: Time limit for Reporting Invoices on the IRP Portal dated -13.04.2023”

1. It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than or equal to 100 crores.

2. To ensure timely compliance, taxpayers in this category will not be allowed to report invoices older than 7 days on the date of reporting.

3. Please note that this restriction will apply to the all document types for which IRN is to be generated. Thus, once issued, the credit / Debit note will also have to be reported within 7 days of issue.

4. For example, if an invoice has a date of April 1, 2023, it cannot be reported after April 8, 2023. The validation system built into the invoice registration portal will disallow the user from reporting the invoice after the 7-day window. Hence, it is essential for taxpayers to ensure that they report the invoice within the 7-day window provided by the new time limit.

5. It is further to clarify that there will be no such reporting restriction on taxpayers with AATO less than 100 crores, as of now.

6. In order to provide sufficient time for taxpayers to comply with this requirement, which may require changes to your systems, we propose to implement it from 01.05.2023 onwards.

Why department has added confusion by given like kind of above advisory, how we can view above advisory with the CGST Rule 48(4) and 138A(2) ?

Thanks

V.K Dinesh

AI Summary

Penalty risk for transporting goods without mandatory e invoice, though bona fide technical lapse may support mitigation and appeal.
Failure to generate mandatory e invoice during transit can lead to detention and invocation of the transit penalty regime even where a physical invoice and e way bill exist. Mens rea is typically not required for transit penalties; defences focus on proving a bona fide technical lapse, absence of revenue loss, reliance on circular guidance for minor discrepancies, and prompt corrective action such as generating the e invoice, submitting reasoned explanations, and pursuing appeal mechanisms with required interim deposits.