E-way bill not updated in toll plaza

[Shri Sasikumar]

Dear Experts, We are having a business in Andhra Pradesh, Recently we are served with a notice by the GST department listing the transactions related to FY 2020-2021, listing some of the purchase invoices whose vehicles carrying eway bill had not crossed the Andhra Toll plaza. Kindly suggest your views for drafting a suitable reply. Thanks.

AI Summary

GST Notice Questions Goods Movement; Verify Transport Documents and ITC Conditions for FY 2020-2021 Transactions A business in Andhra Pradesh received a notice from the GST department regarding transactions from FY 2020-2021, questioning the movement of goods as some vehicles did not cross the Andhra Toll plaza. Experts advised verifying whether the transport was inter-state, examining transport documents like vehicle logs, toll receipts, and RFID reports, and providing additional evidence such as loading charges and stock registers. They highlighted that toll records are not the sole evidence and suggested consulting professionals. It was noted that deviations from toll routes might occur to save fees, and the buyer should not be penalized if all conditions for Input Tax Credit (ITC) are met.