E-way Bills Under Scrutiny

Apr 10, 2019 By Admin

In the measures to curb tax evasion and plug the gap in the e-way bill generation system, government is investigating and seeking clarification from companies whose tax payment didn’t match with e-way bill generated & GST Sales Returns.

The Government is examining the mechanism and GSTN data retrieved through returns filed and e-way bills generated after detecting mismatches in some e-way bill submissions with GST Sale Returns. Government is examining data to know if such evasions are increasing and to plug the leaks in the system by auto calculation of route distance based on PIN Code and blocking the facility of multiple e-way bill generation on single invoice.

Some other discrepancies being noted here by the tax officials is that some transporters are doing mulitiple trips by generating a single e-way bill or not reflecting e-way bill invoices while filing GST Sales Return.

It has also come to notice that certain business aren’t generating e-way bill even as supplies are being made by under reporting of the distance, using non-motorised modes of transportation like using bullock-cart for transportation of goods to avoid generation of e-way bill.

Tax agencies are yet to come across any pattern of deliberate evasion being adopted by transporters but the reconciliation issues can also be due to typing errors, etc. and not just deliberate tax evasions. Tax authorities might send notices to the assessee if there seems to be any discrepancies in the GSTR-3B and e-way bill data.

The minimum penalty for moving of goods without the proper cover of invoice and e-way bill is Rs. 10,000/-.

Published by : RAKESH KANWAR & CO.
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