Use of ” No E Way Bill ” option to impose Penalty by GST Officer : GST News 541

Officer (MIS) Module has been developed by the Govt for Eway Bill generated on Eway Bill Portal

When to use “No E-Way Bill” option?

– When the officer intercepts the vehicle but the person-in-charge of the conveyance will not produce the EWB immediately and asks for some time, then it indicates that he may not have the EWB and may generate now.

Now, the officer can record on the system that conveyance is not having the EWB right now.

After few minutes, the person-in-charge of conveyance brings the EWB. Now, the officer can check the time of generation of EWB and updation of the Part-B of the EWB.

If time of updation of one of them is greater than the time of recording by the officer as ‘No E-way Bill’, then it indicates that EWB is generated after stopping the conveyance.

Hence the officer can take the action as per the procedure. The action of the officer can be proved legally as he has recorded the ‘No E-way bill’ on the system and

if the mobile app is used, the system will capture the GPS details of the location, where it has been recorded.