TaxTMI 
TaxTMI 
mismatch of type of goods in invoice, e-way bill with physical verification
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....ismatch of type of goods in invoice, e-way bill with physical verification<br> Query (Issue) Started By: - HimangshuKumar Ray Dated:- 9-8-2024 Last Reply Date:- 13-3-2025 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Goods with vehicle detained, seizure order passed. Allegation is that quantity of goods same as stated in Tax invoice, e-waybill and in physical verification, officer found ....
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....e-waybill, tax invoices, consignement note are in order, but type of goods not written properly in in invoice, e-waybill. Goods are MS Bar, TMT Bar and shutter profile, all goods rate @18%. Officer stated that goods ought to have written like M.S. Pati, Shutter strips, Side plate etc etc. My question is that RTP carrying goods with pro[er documents as per requirements of Rule 138, quantity i.e. we....
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....ight matched, but for type of goods not written properly by giving break up, for these reason penalty is legal? if I would write goods by break up then also same rate of goods, there was no evasion of tax. Moreover e-invoice generated already reflected in GSTR-1. Kindly Answer by our Ld. experts. Reply By Shilpi Jain: The Reply: No intention to evade GST, no penalty. At the most this could be re....
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....garded as an error!! You could consider taking the order and appealing against it. Reply By Shilpi Jain: The Reply: If the officer on road does not agree to your contention of error or no tax evasion and so no penalty (which 99% would be the case) you have no choice but to appeal against the order. Reply By HimangshuKumar Ray: The Reply: thanks. Is there any case laws on this facts. Reply By....
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.... KASTURI SETHI: The Reply: Sh.Ray Ji, Since there is no revenue loss at all, so you can take shelter of case laws pertaining to human error/typographical error decided in favour of the assessee. Such errors were committed while preparing E-way bills. Such case laws are easily available on TMI website. Reply By HimangshuKumar Ray: The Reply: Thank you sir. Reply By Padmanathan KV: The Reply: ....
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....What is the description of goods that is written in the e-way bill & e-invoice? does it co-relate in some way with the actual goods that you have mentioned such as M.S. Pati, Shutter strips, Side plate etc? is it merely a case where officer says "shutter profile" ought to have been mentioned as "shutter strips"? Is the 6/8 digit HSN codes mentioned corrected? if so, then officer has no case at ....
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....all as nomenclature may vary. Also, try to take shelter of Circular 68/38/2019-GST dtd 14-09-2018. Reply By HimangshuKumar Ray: The Reply: The case is allowed by Hon'ble DB at Calcutta High Court in the case of Ashok Sharma reported in TMI, 2025 (2) TMI 1002 (Calcutta High Court)<br> Discussion Forum - Knowledge Sharing ....