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TMI Blogmismatch of type of goods in invoice, e-way bill with physical verificationX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve 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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enerated already reflected in GSTR-1 . Kindly Answer by our Ld. experts. - Reply By Shilpi Jain - The Reply = 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. - Reply By Shilpi Jain - The Reply = If the officer on road does not agree to your contention of error or no tax evasion and so no penalty ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which 99% would be the case) you have no choice but to appeal against the order. - Reply By HimangshuKumar Ray - The Reply = thanks. Is there any case laws on this facts. - Reply By KASTURI SETHI - The Reply = 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 commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted while preparing E-way bills. Such case laws are easily available on TMI website. - Reply By HimangshuKumar Ray - The Reply = Thank you sir. - Reply By Padmanathan KV - The Reply = 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 mere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 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 . - mismatch of type of goods in invoice, e-way bill with physical verification - Query Started By: - HimangshuKumar Ray Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 9-8-2024 Last Replied Date:- 12-8-2024 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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