A
common error is when the invoice shows one value, quantity, HSN code or
destination, while the EWB reflects something different. Officers often check
for consistency during roadside verification.
Penalty
under GST:
Section
122(1)(ii) and 122(1)(iii) may apply for incorrect documentation, attracting a
minimum penalty of ₹10,000 or the tax amount. In serious cases or clear
discrepancies, Section 129 detention may also apply.
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