Incomplete E-way Bill: Penalty cannot be imposed for minor technical error

Novateur Electrical and Digital Systems Pvt. Ltd. Vs Addl. Commissioner of State Tax Appeals cum Appellate (Punjab and Haryana High Court) Circular No. 64/38/2018-GST | Dated 14th September, 2018 Section 68 of the CGST Act, 2017 along with Rule 138A of the CGST Rules, 2017 states that “the person in charge of a conveyance carrying goods valued at more than Rs 50,000/- must carry specific documents. These documents include the invoice, bill of supply, delivery challan, bill of entry, and a valid e-way bill in either physical or electronic form for verification.” Now if the person ...