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What are the consequences of non issuance of e-way bill?

QuestionsCategory: GSTWhat are the consequences of non issuance of e-way bill?
TANI AGARWAL Staff asked 5 months ago

What are the consequences of non issuance of e-way bill?

1 Answers
RyanJain Staff answered 5 months ago

 If e-way bills, wherever required, are not issued in accordance the provisions contained in rule 138,the same will be considered as contravention of rules. As per section 122(1) (xiv) of CGST Act a taxable person who transports any taxable goods without the cover of specified documents (e-waybill is one of the specified document) shall be liable to a penalty of rupees 10000 or tax to be avoided, whichever is greater.