mismatch of type of goods in invoice, e-way bill with physical verification, Goods and Services Tax - GST

[HimangshuKumar Ray]

Goods with vehicle detained, seizure order passed. Allegation is that quantity of goods same as stated in Tax invoice, e-waybill and in physical verification, officer found e-waybill, tax invoices, consignement note are in order, but type of goods not written properly in in invoice, e-waybill. Goods are MS Bar, TMT Bar and shutter profile, all goods rate @18%. Officer stated that goods ought to have written like M.S. Pati, Shutter strips, Side plate etc etc. My question is that RTP carrying goods with pro[er documents as per requirements of Rule 138, quantity i.e. weight matched, but for type of goods not written properly by giving break up, for these reason penalty is legal? if I would write goods by break up then also same rate of goods, there was no evasion of tax. Moreover e-invoice generated already reflected in GSTR-1. Kindly Answer by our Ld. experts.

Posts / Replies

[Shilpi Jain]

No intention to evade GST, no penalty. At the most this could be regarded as an error!!

You could consider taking the order and appealing against it.

[Shilpi Jain]

If the officer on road does not agree to your contention of error or no tax evasion and so no penalty (which 99% would be the case) you have no choice but to appeal against the order.

[HimangshuKumar Ray]

thanks. Is there any case laws on this facts.

[KASTURI SETHI]

Sh.Ray Ji,

Since there is no revenue loss at all, so you can take shelter of case laws pertaining to human error/typographical error decided in favour of the assessee. Such errors were committed while preparing E-way bills. Such case laws are easily available on TMI website.

[HimangshuKumar Ray]

Thank you sir.

[Padmanathan KV]

What is the description of goods that is written in the e-way bill & e-invoice?

does it co-relate in some way with the actual goods that you have mentioned such as M.S. Pati, Shutter strips, Side plate etc?

is it merely a case where officer says "shutter profile" ought to have been mentioned as "shutter strips"?

Is the 6/8 digit HSN codes mentioned corrected? if so, then officer has no case at all as nomenclature may vary.

Also, try to take shelter of Circular 68/38/2019-GST dtd 14-09-2018.