E-way Bill Non-Compliance: Consequences
When E-way Bill is Required?#
- Inter-state goods movement above ₹50,000
- Intra-state (state specific)
- Specified categories
Penalties for Non-Generation#
No E-way Bill Generated#
- Tax demand up to 200% of tax
- Minimum ₹10,000
E-way Bill Not Carried#
- Penalty ₹10,000
- Vehicle detention
Expired E-way Bill#
- Same as no e-way bill
- Additional penalty
Detention and Seizure#
- Goods can be detained
- Release on payment of tax + penalty
- Confiscation if not claimed
Legal Consequences#
- Interest @ 18% on tax
- Prosecution for repeated offenses
- Cancellation of registration
How to Avoid#
- Generate e-way before transport
- Carry copy during transit
- Update vehicle details
- Extend before expiry
Conclusion#
E-way bill compliance is mandatory to avoid penalties.