TaxTMI 
TaxTMI 
Non Genration of E-way Bill or genration of Incorrect E-Way bill , Impact on ITC
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....on Genration of E-way Bill or genration of Incorrect E-Way bill , Impact on ITC<br> Query (Issue) Started By: - umeshkumar jhawar Dated:- 8-4-2023 Last Reply Date:- 17-4-2023 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>A Trader situated in Nagpur ordered Goods from Mumbai and ask mumbai based vendor to generate the E-Way bill from Mumabi to Nagpur. But he has general practis of delive....
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....ring the same goods from Pune only. Here Nagpur based Taxpayer generate 2nd E-way bill mentioning travel route Nagpur to Pune though actual goods route was Mumbai to Pune. Is 2nd E-Way bill generated is valid one? what impact on ITC of Pune Dealer? Reply By Amit Agrawal: The Reply: Both leg of transactions - purchase & sale - can be disputed by Dept. And said trader need to defend them based o....
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....n solid evidences including third party evidences. It is better to take expert-help. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By Padmanathan Kollengode: The Reply: I agree. Actually, the e-way bill needs to be generated under bill to-ship to model. Bill to - Nagpur Ship to - Pune Therefore the practice followed by deale....
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....r is not correct. Regarding ITC, all documentary evidences need to be maintained. These include Purchase order/communication Invoice copy Payment details Transport receipt/ loading-unloading receipt Any other document to prove actual movement of goods Reply By Ganeshan Kalyani: The Reply: Input tax credit is governed by Sec. 16 /17(5) of CGST Act and in these section the requirement of e-....
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....way bill is not mentioned. Hence, there is no impact on ITC because of e-way bill error. Reply By Alkesh Jani: The Reply: Shri I agree with the views of Shri Ganesh ji, to the extend that E-way Bill has no impact on ITC. E-way bill is a valid documents for movement of goods, for purpose of ITC documents prescribed therein are valid documents. Thanks Reply By umeshkumar jhawar: The Reply: Tha....
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....nk You Amitji Agrawal, Padmanathanji Kollengode, Ganeshanji Kalyani & Alkeshji Jain for your valuable response. After getting all the ansewer to my query here one thing is clear there is error in genration of E-Way Bill but there is no impact on ITC. Reply By Padmanathan Kollengode: The Reply: Yes. Though there is no direct impact on ITC, e-way bill is an important documentary evidence for mov....
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....ement of goods and genuiness of the transaction. Kindly go through the recent SC decision in THE STATE OF KARNATAKA VERSUS M/S ECOM GILL COFFEE TRADING PRIVATE LIMITED - 2023 (3) TMI 533 - SUPREME COURT . Nevertheless, E-way bills is not the only proof of movement of goods and if actual receipt can be established by other evidences such as stock records, freight receipt etc, ITC cannot be denied....
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