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Completing Part-B of the e-way bill is a must for the movement of the goods, except for within the same state movement between the consignor place and the transporter place, if the distance is less than 50 Km.
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3/3 Additionally, a penalty of INR 100 for every kilometre of the distance for which the goods have been transported without an e-way bill can also be imposed.
1/3 Penalties on Non-Generation of E-Way Bills:
Penalties:
As per Section 129(1) of the CGST Act, the GST office can penalize the owner of the conveyance or the taxpayer with a fine of Rs. 10,000 or the amount of the tax being evaded, (whichever is higher).
2/3 Cases when a transporter can be penalized
If you are caught
- Transporting any taxable goods without prescribed documents;
- Tampering or destroying any material evidence or document;
- Disposing of or tampering with any goods that’ve been detained, seized, or attached.
For instance, for distances exceeding 1000 kilometers, an additional day is added for every 100 kilometers or part thereof over 1000 kilometers. Understanding these rules can help businesses plan their logistics more effectively.