TaxTMI 
TaxTMI 
E way bill applicability
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.... way bill applicability<br> Query (Issue) Started By: - KARAN VERMA Dated:- 1-10-2020 Last Reply Date:- 7-10-2020 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>Sir I have sold material value ₹ 40 lakhs to customer to whom I let out godown in my factory. The godown is situated with in premises of factory having distance half kilometre. My question is whether I m required to genera....
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....te E way bill ? Is there any distance based exemption ? What are penalty clauses if I have shown sale of ₹ 40 lakhs in GSTR-1 return and also paid taxes in GSTR-3B return but not generate E way bill for this. Reply By YAGAY andSUN: The Reply: In our view there is no need to issue E-Way Bill as goods were not transported as goods were not on Road but moved with the Factory Premises where y....
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....our customer's warehouse/godown. Reply By KARAN VERMA: The Reply: Sir, i agree with your view that goods moved with in the factory only. But if Gst officer not agree with this, then what will be penalty amount. Reply By KASTURI SETHI: The Reply: As per Rule 138 of CGST Rules, E-way bill is required to be generated/issued by a registered person who causes movement of goods. In this scenari....
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....o, movement of goods has been caused. Hence e-way bill is required. Penalty is equal to the tax involved. Reply By KARAN VERMA: The Reply: But sir, i have already paid taxes in 3B return. And Section 129 applicable only when goods are in transit. In my general penalty under section 122 of ₹ 10000 should be levied because there is no evasion of tax. Reply By KASTURI SETHI: The Reply: Yes....
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..... You are right. But in such scenario the proper officer has discretionary power. I am of the view why even ₹ 10, 000/- should be paid as penalty. One must always be proactive. If penalty and late fee are paid to any department for any lapse which is avoidable, it means working system of the unit or person is not. This is the area where any person can save his/her money. Reply By Ganeshan K....
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....alyani: The Reply: I agree with the views of Sri Kasturi Sir.<br> Discussion Forum - Knowledge Sharing ....