Penalty of Non-Compliance of E-way bill rules - GST Ready Reckoner - GST

Penalty of Non-Compliance of E-way bill rules Penalty of Non-Compliance of E-way bill rules 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 contravention of rules. As per Section 122(1)(xiv) of the CGST Act, 2017 , a taxable person who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to A penalty of 10,000/- or Tax sought to be evaded , whichever is higher . 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 there under, 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. Where owner of goods come forward for payment of penalty In case of Normal Goods - penalty equal to 200% of the tax payable on such goods, whichever is higher In case of Exempted Goods - penalty equal to 2% of the value of goods or Rs. 25000/-, whichever is less, Where owner of goods does not come forward for payment of penalty In case of Normal Goods - 50% of value of goods, or 200% of the tax payable on such goods, whichever is higher In case of Exempted Goods - 5% of the value of goods or Rs. 25000/-, whichever is less