Home      Free WhatsApp Updates      Services     
🔒 Login    

Clarification by CBIC on whether interest to be charged on Gross Tax Liability or Net Tax Liability?


Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) in certain cases


Budget 2020 : Highlights


Due date of GSTR-9 and GSTR-9C for FY 2017-18 - Extension




Now the GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner


Tax Audit due date extension AY 2019-20


GST Council 37th Meeting Update


Corporate tax rates slashed to 22% for domestic companies and 15% for new domestic manufacturing companies and other fiscal reliefs


Fake Input and refund of IGST on exports - crackdown by DGGI and DRI


GST Council may Scrap GSTR-9 and GSTR-9C for FY 17-18 for small taxpayers upto 5 crore turnover


Changes in 36th GST Council Meeting held on 27th July 2019


CMP-08 due date for quarter April 2019 to June 2019 extended till 31st July 2019


Press Release restricting the last date for availing ITC for FY 2017-18 is illegal : Gujarat High Court


Budget 2019 Highlights - 05 July 2019


Transfer of GST amount from one head to other head (Form GST PMT - 09)


DGGST arrests one person for availing and passing fake ITC of Rs.16 Crore.


Notification issued to extend the date of blocking and unblocking on e-way bill facility to 21.08.2019.


Press Release of 35th GST Council Meeting held on 21st June 2019


Issues reported in filing Form GSTR 9C by the taxpayers : Advisory by Team GSTN

     View all
View all
TaxReply.com - Free Tax updates for All
GST Library TM
About GST Library
Pay & Subscribe
Free Access For Govt officials
Free Trial Limited
GST Set-off Calculator New
Full Site Search
GST Act / Rules
GST Act / Rules - Latest Amendments
GST Amendment Statistics
GST Notifications / Circulars Press Releases +
National Anti-Profiteering Authority
GST Case Laws
↳ GST AAR Orders
↳ GST AAAR Orders
↳ GST NAA Orders
GST Forms   
E-way Bill
↳ E-way Bill Notificaitons
↳ E-way Bill News
↳ E-way Bill Rules
↳ E-way Bill FAQ
GST Rates for goods and services
GST News / Articles
Finance Bill

Penalty for not carrying e-way bill during transportation of goods -

Section 122(1)(xiv) of CGST Act
Penalty for certain offenses

Where a taxable person who transports any taxable goods without the cover of documents as specified (e.g. e-way bill), he shall be liable to pay a penalty of Rs.10,000 or an amount equivalent to the tax evaded, whichever is higher.

Therefore minimum penalty for not carrying the e-way bill shall be Rs.10,000.

Reference  - Section 122 of CGST Act


Section 129(1) of CGST Act
Detention, seizure and release of goods and conveyance in transit

Where any person transports any goods or stores any goods (in transit) in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance shall be liable to detention or seizure. After detention or seizure, it shall be released on payment of below amount - 


Where the owner of the goods comes forward for payment of tax and penalty: 

  • In case of Taxable goods - Applicable tax on such goods + Penalty equal to 100% of the tax payable on such goods.
  • In case of Exempted goods  -  2% of value of goods or Rs.25,000, whichever is less


Where the owner of the goods does not come forward for payment of tax and penalty:

  • In case of Taxable goods - Applicable tax on such goods + Penalty equal to 50% of the value of goods reduced by the tax amount paid thereon
  • In case of Exempted goods - 5% of the value of goods or Rs.25,000, whichever is less,

Reference  - Section 129 of CGST Act‚Äč


Section 122(3)(b) of CGST Act
Penalty for certain offenses

Any person who acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules shall be liable to a penalty which may extend to twenty-five thousand rupees.

Reference  - Section 122 of CGST Act

Posted By:

CA Mohit Jain

| Date 01-06-2018

Your Reply