Proceedings of detention couldn’t be initiated for minor mistakes in generation of e-way bill
(Date: 14/09/2018)
The CBIC has clarified that the proceedings of detention couldn’t be initiated under Section 129 of the CGST Act for minor mistakes in generation of e-way bill like spelling mistakes in the name of the consignor or the consignee, error in the pin-code, error in the address of the consignee, etc. In such cases, penalty of Rs. 1000 will be levied.