{"id":76743,"date":"2026-09-24T08:27:07","date_gmt":"2026-09-24T08:27:07","guid":{"rendered":""},"modified":"2026-09-24T08:27:07","modified_gmt":"2026-09-24T08:27:07","slug":"fresh-e-way-bills-after-expiry-risk-tax-penalties-when-duplicate-invoice-details-lack-credible-explanation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76743","title":{"rendered":"Fresh e-way bills after expiry risk tax penalties when duplicate invoice details lack credible explanation."},"content":{"rendered":"<p>Fresh e-way bills after expiry risk tax penalties when duplicate invoice details lack credible explanation.<br \/>Case-Laws<br \/>GST<br \/>Rule 138 permits extension of an e-way bill only within eight hours after expiry and does not authorise a fresh e-way bill on the same invoice. A second bill generated after expiry may be treated as fraudulent where the claimed vehicle breakdown, repair, and subsequent goods movement lack reliable evidence. Unexplained delay, a different loading location, and modification of invoice details to generate another bill are indicators supporting an inference of intent to evade tax on a preponderance of probabilities. Such transportation may attract penalty under section 129.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=104120\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fresh e-way bills after expiry risk tax penalties when duplicate invoice details lack credible explanation.Case-LawsGSTRule 138 permits extension of an e-way bill only within eight hours after expiry and does not authorise a fresh e-way bill on the sam&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76743","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76743"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76743\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}