TaxTMI 
TaxTMI 
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.
E-way bill not updated in toll plaza
20 Jul 2024 
7 Replies 
3903 Views Asked by
Input Tax Credit may survive despite missing toll plaza records; secure carrier, toll and RFID evidence to reconcile movement.
Advisers recommend assembling alternative documentary proof of movement-vehicle logbooks, toll/Fastag receipts, loading/unloading or transportation receipts, stock registers, and manual check post seals-and obtaining the RFID report relied upon by the department to verify and reconcile toll plaza data. Where transport is arranged by an agent or third party, buyers who have met statutory receipt conditions should consider entitlement to Input Tax Credit under section 16(2) and Explanation (i); alleged non passage through a toll plaza is not conclusive and misconduct may lie with the seller or agent. (AI Summary)
Advisers recommend assembling alternative documentary proof of movement-vehicle logbooks, toll/Fastag receipts, loading/unloading or transportation receipts, stock registers, and manual check post seals-and obtaining the RFID report relied upon by the department to verify and reconcile toll plaza data. Where transport is arranged by an agent or third party, buyers who have met statutory receipt conditions should consider entitlement to Input Tax Credit under section 16(2) and Explanation (i); alleged non passage through a toll plaza is not conclusive and misconduct may lie with the seller or agent. (AI Summary)