Regarding issue Eway bill morethan one.

[JIGNESH SITAPARA]

Dear Experts

During the financial year 2018-19 more than one e_way bills generated against same invoice number. Now, what to do in this case ? Now, tthe CGST department issue show cause notice to us.

AI Summary

Multiple e-way bills for same invoice without intent to evade tax do not attract penalties A taxpayer generated multiple e-way bills against the same invoice number during 2018-19 and received a show cause notice from CGST department. Legal experts advised that procedural lapses or clerical errors without mens rea or revenue loss do not attract penal consequences, citing the Supreme Court judgment in Union of India vs Bharti Airtel Ltd. The response should emphasize that multiple e-way bills were generated for split consignments or system errors without intent to evade tax, suppress turnover, or claim excess input tax credit. The electronic portal serves as a facilitator, not the primary source for self-assessment. Another query arose about generating separate e-way bills for partial deliveries against the same invoice, with experts suggesting genuine reasons should be mentioned as the portal previously did not restrict such issuance.