duplicate eway bills for the same invoice

[SUSHIL BANSAL]

Dear experts,

our client received SCN u/s 73 for short tax ,Interest & penalty due to two eway bills generated.One eway bill by supplier and the duplicate one by recepient (within 2 hours of generating eway bill by supplier). The details of the supply & even vehicle Nos.are same.Probably this might have happened as the 1st eway bill was not showing on the eway bill portal.But the client has no evidence of this.Plz guide.

[Shilpi Jain]

Preesently the EWB portal does not allow generation of more than one EWB for the same invoice. Which period is this relating to?

Also if this has happened, make an intimation to department why this has happened and that there is no malafide intention.

[SUSHIL BANSAL]

Shilpi ji,

The SCN is for FY 2018-19.

[KASTURI SETHI]

In the absence of evidence, it is a hard nut to crack for your client. There is no room for the words, 'probably' 'might have happened' in the eyes of law. In such a situation, no escape route. Your client should have informed to the jurisdictional GST Range Officer on the spot at least to prove his bona fides.

[Abhijeet Mane]

Can we not take recourse that during the FY 2018-19 there was no tracking of duplicate E way Bills for same invoice. The same has been implemented since 23.04.2019 Please refer https://docs.ewaybillgst.gov.in/apidocs/release-notes.html

[Padmanathan KV]

The proper recourse is to reply to the SCN about the factual aspects.

Get a confirmation letter from your client's the supplier/ recipient about the duplication that has occurred in e-way bill. If the transporter is also available readily, get an affidavit from them that there was only one transportation had taken place for the consignment.

Notwithstanding the above, Tax cannot be levied on e-way bill. There has to be supply in order to attract tax. Therefore, produce your books of accounts such as sales register, stock register etc to prove that you have paid tax on actual supplies made during the period.

[KHYATI KARNIK]

Even I need one help we got material from one of our supplier with e-way bill but the destination was till bhiwandi but we had to send that material to panvel so we generated another e-way bill with same invoice for bhiwandi to panvel and now our supplier has received notice for the same.....is it possible to do the same?

Please help me