Penalty Confirmed for Not Filing Part-B of E-Way Bill in Compliance with Rule 138 & Section 68 of GST Acts.
Case-Laws
GST
Non-filing of part B of E-way bill – Inter and Intra State Supply of Goods or Services – Rule 138 and Section 68 of Central Goods and Service Tax Act, 2017 and M. P. Goods and Service Tax Act, 2017 – it is mandatory for the petitioner to file the Part-B of the e-way bill giving all the details – levy of penalty confirmed.
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