Goods Could not be Unloaded Due to National HolidayImposition of Penalty Under Section 129Bhuwan Prakash

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The Tax Publishers GST--Penalty Under Section 129 Goods Could not be Unloaded Due to National Holiday--Imposition of Penalty Under Section 129 Bhuwan Prakash The learned author seeks to examine a question as to whether where goods transported in a vehicle could not be unloaded due to National Holiday on the date of expiry of e-way bill, penalty under section 129 can be imposed on the drive or the person-in-charge of the vehicle. 1. Generation of e-way bill, validity period and extension of validity period As per rule 138A of the Central Goods and Services Tax Rules, 2017 (in short "the CGST Rules"), the person in charge of a conveyance is required to carry -- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. The provisions relating to generation of e-way bill are enshrined under rule 138 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act"). Accordingly, every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, is required to generate e-way bill. The validity period of an e-way bill is prescribed under sub-rule (10) of rule 138. The goods transported in a vehicle is required to be unloaded before the expiry of validity period of an e-way bill. Second proviso to sub-rule (10) of rule 138 provides facility for extension of validity period of an e-way bill. Accordingly, where, under circumstances of an exceptional nature, including transhipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B ofFORM GST EWB-01, if required. However, the validity period of e-way bill may be extended within eight hours from the time of expiry. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Penalty Under Section 129

Goods Could not be Unloaded Due to National Holiday--Imposition of Penalty Under Section 129

Bhuwan Prakash

The learned author seeks to examine a question as to whether where goods transported in a vehicle could not be unloaded due to National Holiday on the date of expiry of e-way bill, penalty under section 129 can be imposed on the drive or the person-in-charge of the vehicle.

1. Generation of e-way bill, validity period and extension of validity period

As per rule 138A of the Central Goods and Services Tax Rules, 2017 (in short "the CGST Rules"), the person in charge of a conveyance is required to carry --

(a) the invoice or bill of supply or delivery challan, as the case may be; and

(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.

The provisions relating to generation of e-way bill are enshrined under rule 138 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act"). Accordingly, every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees--

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person,

is required to generate e-way bill.

The validity period of an e-way bill is prescribed under sub-rule (10) of rule 138. The goods transported in a vehicle is required to be unloaded before the expiry of validity period of an e-way bill.

Second proviso to sub-rule (10) of rule 138 provides facility for extension of validity period of an e-way bill. Accordingly, where, under circumstances of an exceptional nature, including transhipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B ofFORM GST EWB-01, if required. However, the validity period of e-way bill may be extended within eight hours from the time of expiry.