{"id":6253,"date":"2023-09-18T13:51:30","date_gmt":"2023-09-18T13:51:30","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=6253"},"modified":"2025-10-20T20:17:19","modified_gmt":"2025-10-20T20:17:19","slug":"discrepancy-in-e-way-bill","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/","title":{"rendered":"Discrepancy in GST E-way Bill: No GST Penalty will be Levey"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6254\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/Discrepancy-in-GST-E-way-Bill-No-Penalty-will-be-Levey.jpg\" alt=\"Discrepancy in GST E-way Bill No Penalty will be Levey\" width=\"2560\" height=\"1262\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/Discrepancy-in-GST-E-way-Bill-No-Penalty-will-be-Levey.jpg 2560w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/Discrepancy-in-GST-E-way-Bill-No-Penalty-will-be-Levey-300x148.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/Discrepancy-in-GST-E-way-Bill-No-Penalty-will-be-Levey-1024x505.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/Discrepancy-in-GST-E-way-Bill-No-Penalty-will-be-Levey-768x379.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/Discrepancy-in-GST-E-way-Bill-No-Penalty-will-be-Levey-1536x757.jpg 1536w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/Discrepancy-in-GST-E-way-Bill-No-Penalty-will-be-Levey-2048x1010.jpg 2048w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/Discrepancy-in-GST-E-way-Bill-No-Penalty-will-be-Levey-800x394.jpg 800w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69ed6c35ee51d\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69ed6c35ee51d\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#Discrepancy_in_GST_E-way_Bill_No_Penalty_under_GST_law_will_be_Levey\" title=\"Discrepancy in GST E-way Bill: No Penalty under GST law will be Levey \">Discrepancy in GST E-way Bill: No Penalty under GST law will be Levey <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#With_reference_to_Discrepancy_in_GST_E-way_Bill\" title=\"With reference to Discrepancy in GST E-way Bill :\">With reference to Discrepancy in GST E-way Bill :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#Here_are_some_key_points_to_consider_while_dealing_in_discrepancy_in_Goods_and_Services_Tax_E-way_Bill\" title=\"Here are some key points to consider while dealing in discrepancy in Goods and Services Tax E-way Bill:\">Here are some key points to consider while dealing in discrepancy in Goods and Services Tax E-way Bill:<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#Advisory_on_Proper_Entry_of_RR_NoParcel_Way_Bill_PWB_Numbers_in_EWB_system_Post_EWB-PMS\" title=\"Advisory on Proper Entry of RR No.\/Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS\">Advisory on Proper Entry of RR No.\/Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#GST_E-Way_Bill_Exemptions_Quick_Guide\" title=\"GST E-Way Bill Exemptions: Quick Guide\">GST E-Way Bill Exemptions: Quick Guide<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#1_Exemption_Based_on_Nature_of_Goods\" title=\"1. Exemption Based on Nature of Goods\">1. Exemption Based on Nature of Goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#2_Exemption_Based_on_Mode_or_Type_of_Movement\" title=\"2. Exemption Based on Mode or Type of Movement\">2. Exemption Based on Mode or Type of Movement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#3_Exemption_Based_on_Value_or_Type_of_Consignment\" title=\"3. Exemption Based on Value or Type of Consignment\">3. Exemption Based on Value or Type of Consignment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#4_Exemption_for_Government_and_Special_Entities\" title=\"4. Exemption for Government and Special Entities\">4. Exemption for Government and Special Entities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#5_State-Specific_Relaxations\" title=\"5. State-Specific Relaxations\">5. State-Specific Relaxations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#6_Key_Compliance_Tips\" title=\"6. Key Compliance Tips\u00a0\">6. Key Compliance Tips\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/discrepancy-in-e-way-bill\/#Summary_Snapshot\" title=\"Summary Snapshot\">Summary Snapshot<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Discrepancy_in_GST_E-way_Bill_No_Penalty_under_GST_law_will_be_Levey\"><\/span><span style=\"color: #000080;\"><strong>Discrepancy in GST E-way Bill: No Penalty under GST law will be Levey <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The origination as well as termination of the goods in question was in State of Madhya Pradesh meaning thereby the authorities are of the view that the goods were not to be unloaded in the State of UP or any intention to avoid tax.<\/li>\n<li>But, mainly on the ground of some small technical fault for not carrying the <strong>GST E-waybill <\/strong>e-way bill, Penalty ought not to have been levied in the absence of any discrepancy in document accompanying the goods.<\/li>\n<li>So it can be concluded that Small Technical Fault for Not Carrying Goods and Services Tax E-Way Bill\u2019 &amp; in the matter of Allahabad High Court in the case of JK Cement Ltd &#8211; Penalty Set-Aside By Allahabad High Court In Absence Of Any Other Discrepancies.\u00a0 <span style=\"color: #000080;\"><strong>(Allahabad High Court in the case of JK Cement Ltd)<\/strong><\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"With_reference_to_Discrepancy_in_GST_E-way_Bill\"><\/span><span style=\"color: #000080;\"><strong>With reference to Discrepancy in GST E-way Bill :<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Penalties under GST law can be levied for various reasons, including non-compliance with E-way bill rules. If there is a discrepancy in the E-way bill, such as incorrect information or non-issuance of a valid E-way bill when required, it can lead to penalties under GST law.<\/li>\n<li>The penalties under GST can vary depending on the nature of the violation. These penalties are meant to ensure that businesses comply with the GST regulations and do not engage in tax evasion or fraud.<\/li>\n<\/ul>\n<ul>\n<li>To ensure compliance with GST Tax requirements, it&#8217;s critical to identify &amp; resolve any GST discrepancies in an E-way bill as soon as possible. Minor errors, but might not always incur GST fines or penalty, particularly if they were made unintentionally and could be fixed right away.<\/li>\n<li>GST E-way bill is a document needed for the movement of goods from one place to another, especially for the transportation of goods valued at more than a specified threshold. It is generated electronically on the GST portal to track the movement of goods and ensure tax compliance.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Here_are_some_key_points_to_consider_while_dealing_in_discrepancy_in_Goods_and_Services_Tax_E-way_Bill\"><\/span><span style=\"color: #000080;\"><strong>Here are some key points to consider while dealing in discrepancy in Goods and Services Tax E-way Bill:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6255\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/Goods-and-Services-Tax-E-way-Bill.png\" alt=\"Goods and Services Tax E-way Bill\" width=\"1090\" height=\"775\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/Goods-and-Services-Tax-E-way-Bill.png 522w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/Goods-and-Services-Tax-E-way-Bill-300x213.png 300w\" sizes=\"(max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<ul>\n<li><span style=\"color: #000080;\"><strong>Timely required GST E-waybill Correction:<\/strong><\/span> In case any e-way bill GST discrepancy is identified, Then It is important to rectify it as soon as possible. GST tax Dept provide a window for correction without imposing penalties in case e-way bill GST discrepancy done promptly.<\/li>\n<li><span style=\"color: #000080;\"><strong>Nature of GST E-waybill Discrepancy:<\/strong> <\/span>The nature and extent of the discrepancy matter. Minor errors like typographical mistakes in the vehicle number or slight variations in the invoice amount may not attract penalties.<\/li>\n<li><span style=\"color: #000080;\"><strong>Communicate the GST E-waybill discrepancy on timely manner:<\/strong><\/span> It&#8217;s a good practice to communicate the GST E-waybill discrepancy &amp; Business Origination intent to correct it to the GST Tax authorities. e-way bill GST Transparency can sometimes help in avoiding GST penalties.<\/li>\n<li><span style=\"color: #000080;\"><strong>GST related record Keeping:<\/strong><\/span> requirement of maintain proper records of all GST transactions, including E-way bills, invoices, &amp; Corrections made. Good record-keeping can help demonstrate your compliance efforts.<\/li>\n<li><span style=\"color: #000080;\"><strong>Intent intentional or unintentional GST discrepancy -:<\/strong><\/span> Goods and Services Tax authorities often consider whether the e-way bill GST discrepancy was intentional or unintentional. If it was an honest mistake, Business Origination might have a better chance of avoiding GST penalties.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Advisory_on_Proper_Entry_of_RR_NoParcel_Way_Bill_PWB_Numbers_in_EWB_system_Post_EWB-PMS\"><\/span><span style=\"color: #000080;\"><strong>Advisory on Proper Entry of RR No.\/Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8014\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-51.jpg\" alt=\"Advisory on Proper Entry of RR No.\/Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS\" width=\"1088\" height=\"1541\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-51.jpg 904w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-51-212x300.jpg 212w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-51-723x1024.jpg 723w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-51-768x1087.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-51-800x1133.jpg 800w\" sizes=\"(max-width: 1088px) 100vw, 1088px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8015\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-56.jpg\" alt=\"Advisory on Proper Entry of RR No.\/Parcel Way Bill (PWB) Numbers in EWB system Post EWB-PMS , \" width=\"1093\" height=\"1548\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-56.jpg 904w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-56-212x300.jpg 212w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-56-723x1024.jpg 723w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-56-768x1087.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/photo_2024-10-16_00-40-56-800x1133.jpg 800w\" sizes=\"(max-width: 1093px) 100vw, 1093px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST_E-Way_Bill_Exemptions_Quick_Guide\"><\/span><span style=\"color: #000080;\">GST E-Way Bill Exemptions: Quick Guide<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2 data-start=\"142\" data-end=\"191\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-9553\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/GST-E-Way-Bill-Exemptions-Quick-Guide.jpg\" alt=\"GST E-Way Bill Exemptions Quick Guide.\" width=\"1111\" height=\"1675\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/GST-E-Way-Bill-Exemptions-Quick-Guide.jpg 849w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/GST-E-Way-Bill-Exemptions-Quick-Guide-199x300.jpg 199w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/GST-E-Way-Bill-Exemptions-Quick-Guide-679x1024.jpg 679w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/GST-E-Way-Bill-Exemptions-Quick-Guide-768x1158.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/09\/GST-E-Way-Bill-Exemptions-Quick-Guide-800x1206.jpg 800w\" sizes=\"(max-width: 1111px) 100vw, 1111px\" \/><\/h2>\n<p data-start=\"193\" data-end=\"413\">Under Rule 138 of the CGST Rules, an e-Way Bill is normally required for movement of goods valued above \u20b950,000. However, several exemptions exist where generation of an e-Way Bill is not mandatory.<\/p>\n<h3 data-start=\"420\" data-end=\"468\"><span class=\"ez-toc-section\" id=\"1_Exemption_Based_on_Nature_of_Goods\"><\/span><strong data-start=\"427\" data-end=\"468\">1. Exemption Based on Nature of Goods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"469\" data-end=\"584\">No e-Way Bill is required for transport of goods listed in <strong data-start=\"528\" data-end=\"556\">Annexure to Rule 138(14)<\/strong> of the CGST Rules, such as:<\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"586\" data-end=\"1110\">\n<thead data-start=\"586\" data-end=\"631\">\n<tr data-start=\"586\" data-end=\"631\">\n<th data-start=\"586\" data-end=\"605\" data-col-size=\"md\"><strong data-start=\"588\" data-end=\"604\">Exempt Goods<\/strong><\/th>\n<th data-start=\"605\" data-end=\"631\" data-col-size=\"lg\"><strong data-start=\"607\" data-end=\"629\">Examples \/ Remarks<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"679\" data-end=\"1110\">\n<tr data-start=\"679\" data-end=\"827\">\n<td data-start=\"679\" data-end=\"718\" data-col-size=\"md\">Unprocessed agricultural produce<\/td>\n<td data-col-size=\"lg\" data-start=\"718\" data-end=\"827\">Fresh fruits, vegetables, cereals, pulses, rice, wheat, paddy, jaggery, milk, curd, meat, fish, eggs etc.<\/td>\n<\/tr>\n<tr data-start=\"828\" data-end=\"904\">\n<td data-start=\"828\" data-end=\"851\" data-col-size=\"md\">Natural products<\/td>\n<td data-col-size=\"lg\" data-start=\"851\" data-end=\"904\">Charcoal, firewood, clay, stones, sand, salt etc.<\/td>\n<\/tr>\n<tr data-start=\"905\" data-end=\"985\">\n<td data-start=\"905\" data-end=\"935\" data-col-size=\"md\">Live animals and plants<\/td>\n<td data-col-size=\"lg\" data-start=\"935\" data-end=\"985\">Cattle, poultry, trees, saplings, flowers etc.<\/td>\n<\/tr>\n<tr data-start=\"986\" data-end=\"1110\">\n<td data-start=\"986\" data-end=\"1056\" data-col-size=\"md\">Currency, used personal effects, newspapers, judicial documents<\/td>\n<td data-col-size=\"lg\" data-start=\"1056\" data-end=\"1110\">Excluded as non-goods or non-commercial movements.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"1112\" data-end=\"1219\"><em data-start=\"1115\" data-end=\"1122\">Note:<\/em> Full list available in Rule 138(14) read with Notifications No. 12\/2018 &amp; 15\/2018 \u2013 Central Tax.<\/p>\n<h3 data-start=\"1226\" data-end=\"1283\"><span class=\"ez-toc-section\" id=\"2_Exemption_Based_on_Mode_or_Type_of_Movement\"><\/span><strong data-start=\"1233\" data-end=\"1283\">2. Exemption Based on Mode or Type of Movement<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1285\" data-end=\"2297\">\n<thead data-start=\"1285\" data-end=\"1346\">\n<tr data-start=\"1285\" data-end=\"1346\">\n<th data-start=\"1285\" data-end=\"1317\" data-col-size=\"md\"><strong data-start=\"1287\" data-end=\"1316\">Situation \/ Movement Type<\/strong><\/th>\n<th data-start=\"1317\" data-end=\"1346\" data-col-size=\"md\"><strong data-start=\"1319\" data-end=\"1344\">Exemption Explanation<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1410\" data-end=\"2297\">\n<tr data-start=\"1410\" data-end=\"1518\">\n<td data-start=\"1410\" data-end=\"1456\" data-col-size=\"md\">Goods transported under Customs control<\/td>\n<td data-col-size=\"md\" data-start=\"1456\" data-end=\"1518\">Imports\/exports from ICD, CFS, or port to customs station.<\/td>\n<\/tr>\n<tr data-start=\"1519\" data-end=\"1642\">\n<td data-start=\"1519\" data-end=\"1604\" data-col-size=\"md\">Goods transported from customs port\/airport\/land customs station to ICD or CFS<\/td>\n<td data-col-size=\"md\" data-start=\"1604\" data-end=\"1642\">Covered under customs supervision.<\/td>\n<\/tr>\n<tr data-start=\"1643\" data-end=\"1796\">\n<td data-start=\"1643\" data-end=\"1705\" data-col-size=\"md\">Movement within notified area of a city or municipality<\/td>\n<td data-col-size=\"md\" data-start=\"1705\" data-end=\"1796\">Intracity transport as notified by State Governments (subject to state-specific rules).<\/td>\n<\/tr>\n<tr data-start=\"1797\" data-end=\"1905\">\n<td data-start=\"1797\" data-end=\"1838\" data-col-size=\"md\">Movement for weighment up to 20 km<\/td>\n<td data-col-size=\"md\" data-start=\"1838\" data-end=\"1905\">Between business place and weighbridge \u2014 with delivery challan.<\/td>\n<\/tr>\n<tr data-start=\"1906\" data-end=\"2019\">\n<td data-start=\"1906\" data-end=\"1958\" data-col-size=\"md\">Goods transported by non-motorized conveyance<\/td>\n<td data-col-size=\"md\" data-start=\"1958\" data-end=\"2019\">E.g. handcart, cycle, animal cart \u2014 no e-Way Bill needed.<\/td>\n<\/tr>\n<tr data-start=\"2020\" data-end=\"2109\">\n<td data-start=\"2020\" data-end=\"2092\" data-col-size=\"md\">Goods transported by defence formations under Ministry of Defence<\/td>\n<td data-col-size=\"md\" data-start=\"2092\" data-end=\"2109\">Fully exempt.<\/td>\n<\/tr>\n<tr data-start=\"2110\" data-end=\"2166\">\n<td data-start=\"2110\" data-end=\"2139\" data-col-size=\"md\">Empty cargo containers<\/td>\n<td data-col-size=\"md\" data-start=\"2139\" data-end=\"2166\">No e-Way Bill required.<\/td>\n<\/tr>\n<tr data-start=\"2167\" data-end=\"2297\">\n<td data-start=\"2167\" data-end=\"2242\" data-col-size=\"md\">Goods transported for job work within same state under \u20b950,000 value<\/td>\n<td data-col-size=\"md\" data-start=\"2242\" data-end=\"2297\">Not mandatory, though may be voluntarily generated.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3 data-start=\"2304\" data-end=\"2365\"><span class=\"ez-toc-section\" id=\"3_Exemption_Based_on_Value_or_Type_of_Consignment\"><\/span><strong data-start=\"2311\" data-end=\"2365\">3. Exemption Based on Value or Type of Consignment<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 190px;\" width=\"1098\" data-start=\"2367\" data-end=\"2817\">\n<thead data-start=\"2367\" data-end=\"2413\">\n<tr data-start=\"2367\" data-end=\"2413\">\n<th data-start=\"2367\" data-end=\"2383\" data-col-size=\"md\"><strong data-start=\"2369\" data-end=\"2382\">Condition<\/strong><\/th>\n<th data-start=\"2383\" data-end=\"2413\" data-col-size=\"md\"><strong data-start=\"2385\" data-end=\"2411\">E-Way Bill Requirement<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2463\" data-end=\"2817\">\n<tr data-start=\"2463\" data-end=\"2550\">\n<td data-start=\"2463\" data-end=\"2494\" data-col-size=\"md\">Value of goods \u2264 \u20b950,000<\/td>\n<td data-start=\"2494\" data-end=\"2550\" data-col-size=\"md\">Not required (except for specific notified goods).<\/td>\n<\/tr>\n<tr data-start=\"2551\" data-end=\"2606\">\n<td data-start=\"2551\" data-end=\"2587\" data-col-size=\"md\">Movement of exempt goods only<\/td>\n<td data-col-size=\"md\" data-start=\"2587\" data-end=\"2606\">Not required.<\/td>\n<\/tr>\n<tr data-start=\"2607\" data-end=\"2688\">\n<td data-start=\"2607\" data-end=\"2669\" data-col-size=\"md\">Movement of personal household goods (non-business use)<\/td>\n<td data-col-size=\"md\" data-start=\"2669\" data-end=\"2688\">Not required.<\/td>\n<\/tr>\n<tr data-start=\"2689\" data-end=\"2817\">\n<td data-start=\"2689\" data-end=\"2753\" data-col-size=\"md\">Movement by unregistered person to a registered recipient<\/td>\n<td data-col-size=\"md\" data-start=\"2753\" data-end=\"2817\">Required to be generated by recipient, if value &gt; \u20b950,000.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3 data-start=\"2824\" data-end=\"2883\"><span class=\"ez-toc-section\" id=\"4_Exemption_for_Government_and_Special_Entities\"><\/span><strong data-start=\"2831\" data-end=\"2883\">4. Exemption for Government and Special Entities<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 176px;\" width=\"1102\" data-start=\"2885\" data-end=\"3187\">\n<thead data-start=\"2885\" data-end=\"2934\">\n<tr data-start=\"2885\" data-end=\"2934\">\n<th data-start=\"2885\" data-end=\"2909\" data-col-size=\"md\"><strong data-start=\"2887\" data-end=\"2908\">Entity \/ Category<\/strong><\/th>\n<th data-start=\"2909\" data-end=\"2934\" data-col-size=\"sm\"><strong data-start=\"2911\" data-end=\"2932\">E-Way Bill Status<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2987\" data-end=\"3187\">\n<tr data-start=\"2987\" data-end=\"3032\">\n<td data-start=\"2987\" data-end=\"3022\" data-col-size=\"md\">Ministry of Defence consignments<\/td>\n<td data-col-size=\"sm\" data-start=\"3022\" data-end=\"3032\">Exempt<\/td>\n<\/tr>\n<tr data-start=\"3033\" data-end=\"3092\">\n<td data-start=\"3033\" data-end=\"3082\" data-col-size=\"md\">Local authorities transporting municipal waste<\/td>\n<td data-col-size=\"sm\" data-start=\"3082\" data-end=\"3092\">Exempt<\/td>\n<\/tr>\n<tr data-start=\"3093\" data-end=\"3187\">\n<td data-start=\"3093\" data-end=\"3177\" data-col-size=\"md\">Transport of goods by Government or statutory body for non-commercial purpose<\/td>\n<td data-col-size=\"sm\" data-start=\"3177\" data-end=\"3187\">Exempt<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3 data-start=\"3194\" data-end=\"3234\"><span class=\"ez-toc-section\" id=\"5_State-Specific_Relaxations\"><\/span><strong data-start=\"3201\" data-end=\"3234\">5. State-Specific Relaxations<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3235\" data-end=\"3290\">Some states have additional or partial relaxations for Intra-State movement below specified distance (e.g. within 10\u201320 km radius). &amp; Intra-city movement of specified goods (e.g. Delhi, Maharashtra, Gujarat).\u00a0 <em data-start=\"3463\" data-end=\"3514\">Always verify respective State GST notifications.<\/em><\/p>\n<h3 data-start=\"3521\" data-end=\"3554\"><span class=\"ez-toc-section\" id=\"6_Key_Compliance_Tips\"><\/span><strong data-start=\"3528\" data-end=\"3554\">6. Key Compliance Tips\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3557\" data-end=\"3652\">If value exceeds \u20b950,000, generate e-Way Bill even for stock transfer or branch transfer.\u00a0Ensure Part B (vehicle details) is updated before movement begins.\u00a0Maintain delivery challans and supporting documents for exempted movements.\u00a0Transporters must carry documentary proof of exemption if stopped for inspection.<\/p>\n<h3 data-start=\"3902\" data-end=\"3928\"><span class=\"ez-toc-section\" id=\"Summary_Snapshot\"><\/span><strong data-start=\"3908\" data-end=\"3928\">Summary Snapshot<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 327px;\" width=\"1119\" data-start=\"3930\" data-end=\"4253\">\n<thead data-start=\"3930\" data-end=\"3975\">\n<tr data-start=\"3930\" data-end=\"3975\">\n<th data-start=\"3930\" data-end=\"3945\" data-col-size=\"md\"><strong data-start=\"3932\" data-end=\"3944\">Category<\/strong><\/th>\n<th data-start=\"3945\" data-end=\"3975\" data-col-size=\"sm\"><strong data-start=\"3947\" data-end=\"3973\">E-Way Bill Requirement<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"4024\" data-end=\"4253\">\n<tr data-start=\"4024\" data-end=\"4079\">\n<td data-start=\"4024\" data-end=\"4071\" data-col-size=\"md\">Exempt goods (agricultural\/natural\/personal)<\/td>\n<td data-col-size=\"sm\" data-start=\"4071\" data-end=\"4079\">\u00a0No<\/td>\n<\/tr>\n<tr data-start=\"4080\" data-end=\"4114\">\n<td data-start=\"4080\" data-end=\"4106\" data-col-size=\"md\">Non-motorized transport<\/td>\n<td data-col-size=\"sm\" data-start=\"4106\" data-end=\"4114\">\u00a0No<\/td>\n<\/tr>\n<tr data-start=\"4115\" data-end=\"4141\">\n<td data-start=\"4115\" data-end=\"4133\" data-col-size=\"md\">Value \u2264 \u20b950,000<\/td>\n<td data-col-size=\"sm\" data-start=\"4133\" data-end=\"4141\">\u00a0No<\/td>\n<\/tr>\n<tr data-start=\"4142\" data-end=\"4177\">\n<td data-start=\"4142\" data-end=\"4169\" data-col-size=\"md\">Customs-controlled goods<\/td>\n<td data-start=\"4169\" data-end=\"4177\" data-col-size=\"sm\">\u00a0No<\/td>\n<\/tr>\n<tr data-start=\"4178\" data-end=\"4209\">\n<td data-start=\"4178\" data-end=\"4201\" data-col-size=\"md\">Defence consignments<\/td>\n<td data-col-size=\"sm\" data-start=\"4201\" data-end=\"4209\">\u00a0No<\/td>\n<\/tr>\n<tr data-start=\"4210\" data-end=\"4253\">\n<td data-start=\"4210\" data-end=\"4244\" data-col-size=\"md\">Regular taxable goods &gt; \u20b950,000<\/td>\n<td data-col-size=\"sm\" data-start=\"4244\" data-end=\"4253\">\u00a0Yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>We will staying informed about updates &amp; changes in tax laws is essential to maintain compliance &amp; avoid potential Goods and Services Tax penalties in the future.<\/p>\n<p><em>In the world of Goods and Service taxation, where repeatedly biased decisions are coming, having a reliable partner like India Financial Consultancy Corporation Pvt Ltd can make all the difference. IFCCL commitment is to protect our client from safeguard your rights, unfairness, &amp;\u00a0 also ensure that\u00a0 Clints remain compliant, no matter how complex the current situation is.<\/em><\/p>\n<p><em>To learn more about how India Financial Consultancy Corporation Pvt Ltd can assist you, please don&#8217;t hesitate to contact us. We&#8217;re here to support you on clints taxation compliance journey.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Discrepancy in GST E-way Bill: No Penalty under GST law will be Levey The origination as well as termination of the goods in question was in State of Madhya Pradesh meaning thereby the authorities are of the view that the goods were not to be unloaded in the State of UP or any intention to &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[144],"tags":[976],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6253"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=6253"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6253\/revisions"}],"predecessor-version":[{"id":9554,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6253\/revisions\/9554"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=6253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=6253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=6253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}