LatestGoods & Service Tax (GST) 20 September 2026
Principal Goods Value Excluded from E‑Way Bill on Return
A recent GST case clarified that the value of principal goods sent for job work must not be included in the E‑Way Bill when the goods return. The taxpayer was penalized ₹1,25,442 each under CGST and SGST, totaling ₹2,50,884, after authorities deemed the inclusion a violation of the GST Act.
The GST tribunal ruled that the value of principal goods sent out for job work cannot be listed in the E‑Way Bill on their return.
- Penalty imposed: ₹1,25,442 under CGST and ₹1,25,442 under SGST, totalling ₹2,50,884.
- Reason: Inclusion of the goods' value was considered a breach of the GST provisions.
For full details, see the original article at Jurishour.
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