IMPOSITION OF PENALTY IN E-WAY BILL

CBIC clarification on imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement vide Circular No. 64/38/2018-GST Dated 14th September, 2018. In case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated, inter alia, in the following situations:
a	Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct;
b	Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of thee-way bill;
c	Error in the address of the consignee to the extent that the locality and other details of the consignee are correct;
d	Error in one or two digits of the document number mentioned in the e-way bill;
e	Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct;
f	Error in one or two digits/characters of the vehicle number.
In case of the above situations, penalty to the tune of Rs 500/- each under section 125 of the CGST Act and the respective State GST Act should be imposed (Rs.1000/- under the IGST Act) in FORM GST DRC-07 for every consignment.