penality for typing error in e way bill, Goods and Services Tax - GST

[satbir singhwahi]

Sir

Goods for export were sent to Buyer in Gujrat by Partnership firm, but in Invoice buyer name was mentioned but port Kandla for delivery was not mentioned. Same was in EWB. In the transport receipt the port kandla was mentioned for delivery. On way to Kandla port the vehicle was detained and penality was levied. The Sate Gst officer has collected penality in the name of Partner of firm by creating new temporary gstn of partner of firm. Now Pls guide how to appeal for this clerical error , when partnership firm has no notice or order. Also in gstn created for partner of firm , this penality is in cash ledger.

Posts / Replies

[Sadanand Bulbule]

Sir

Plz refer ID No.118678 for detailed deliberation.

[GUNASEKARAN K]

Kindly elaborate the query very clear.

[satbir singhwahi]

Sir

The State GST officer has levied penality for clerical error in ewb and invoice. The bill was issued by Partnership firm . But the State Gst officer has issued temp gstn in name of partner of firm and got deposited the penality . The issue is that bill was issued by partnership firm .Now how to proceed for this gstn in name of partner of firm.

[GUNASEKARAN K]

The State Officer created Temp ID which liable to the persons not registered under GST instead issue DRC 07 to Partnership Firm Registration.

procedures for creating the liability and offsetting the liability in respect of tax and penalty collected from unregistered tax payers during the enforcement activities;

The Penalty payment can be made Pre-Login and Post-Login

Pre-Login Payment => Create Challan by using Temp ID & make payment without logging in GST Portal (Not Applicable to persons who already paid in Cash Ledger)

Post-Login Payment => Go to Services Module and select User Services then View Additional Notices/Orders to view Notice/Order in different type of forms (MOV-01 to MOV-09) raised by PO.

Use DRC-03 form to make payment used SCN Number available in notice issued by PO.

[GUNASEKARAN K]

In continuation to the above,

Keep a set of notices/order & proof of payment through DRC-03 for future reference.

Disclaimer: This is my ex facie view and the same should not be construed as professional advice or suggestion.

[Padmanathan Kollengode]

Satbir Sir,

This seems to be the common procedure across many States. Kindly file an appeal from the Temp ID. You may get relief from the Appellate Authority on production of the Export Order, export documents etc.

Regards

[Amit Agrawal]

Non-mentioning of 'address of delivery' in BOTH documents (i.e. tax-invoice & E-way Bill) can prove to be very difficult error to justify in proceedings u/s 129.

Rule 46 (o) of the CGST Rules, 2017 requires mentioning of 'address of delivery where the same is different from the place of supply' on the tax-invoice. E-way rules require intimating the 'Place of Delivery'.

However, if it can be proven - from case records - that proceedings were initiated against wrong person, that got better chance to succeed.

In all these cases, one should take help from experts (preferably since beginning but surely while filing appeal). Merely calling such errors as 'technical / human error' may not suffice.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

[Padmanathan Kollengode]

Agreed in Toto with views of Amit ji. Practically it seems that temporary ID can be created only on an Individual based on Aadhar etc. Even for Firms and Companies, the Temp ID is created on the Partner/ Director.