If e-way bills, wherever required, are not issued in accordance with the provisions contained in Rule 138 of the CGST Rules, 2017, the same will be considered as the contravention of rules. As per Section 122 of the CGST Act, 2017, a taxable person who transports any taxable goods without the cover of specified documents (the e-way bill is one of the specified documents) shall be liable to a penalty of Rs.10,000/- or tax sought to be evaded (wherever applicable) whichever is greater.
As per Section 129 of CGST Act, 2017, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure.
Purpose & Validity of E-Way Bill (Explained) Cancellation of E-Way Bill (Explained) Finer Points of E-Way Bill (Explained) E-Way bill to be issued whether for supply or otherwise Exceptions to E-Way Bill Requirement (Explained) Consequences of Non-Conformance to E-Way Bill Rules The Conclusion of E-Way Bill (Explained) How to Generate E-Way Bill (Explained) Expained E-Way Bill under GST Who should generate the e-way bill and why? GST E-Way Bill Enforcement (Explained) An Introduction to E-Way Bill