{"id":76860,"date":"2026-10-06T08:13:52","date_gmt":"2026-10-06T08:13:52","guid":{"rendered":""},"modified":"2026-10-06T08:13:52","modified_gmt":"2026-10-06T08:13:52","slug":"part-b-e-way-bill-exception-protects-initial-intrastate-movement-to-transporter-premises-from-tax-penalties","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76860","title":{"rendered":"Part B e-way bill exception protects initial intrastate movement to transporter premises from tax penalties."},"content":{"rendered":"<p>Part B e-way bill exception protects initial intrastate movement to transporter premises from tax penalties.<br \/>Case-Laws<br \/>GST<br \/>Rule 138(3)&#39;s third proviso permits Part B conveyance details to remain unfilled during the specified initial intrastate movement from a consignor&#39;s business premises to a transporter&#39;s premises for further transportation. The exception covers movement to a transporter&#39;s warehouse for consolidation before onward dispatch, rather than every short-distance journey. A permitted omission does not constitute an actual contravention attracting a Section 129 penalty, despite its overriding language. Appeals below the statutory monetary threshold may be admitted where a substantive issue concerning this exception and the resulting penalty warrants consideration on merits.<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=104568\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Part B e-way bill exception protects initial intrastate movement to transporter premises from tax penalties.Case-LawsGSTRule 138(3)&#8217;s third proviso permits Part B conveyance details to remain unfilled during the specified initial intrastate movement fr&#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-76860","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76860","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=76860"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76860\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}