Errors on E-way bill compliance by transporters could be classified into two categories namely technology-driven errors and human errors.
The objective to drive E-way bill — one nation one road tax — approach has its own merits and challenges. While merits include moving away from the requirement state wise compliance to uniform provisions across the country, the challenges with E-way bill compliance may be multifold. Errors on E-way bill compliance by transporters could be classified as technology-driven errors and human errors.
Human errors: They are as common as they sound, and vary from filling incorrect data on the E-way bill portals, not tracking validity and ignorance of the law. Despite being so common, it appears that the E-way bill compliance has not factored-in adequate resolutions or scope for condonation of such errors.
Part B: Mandating updation of Part B (transport details) of E-way on real-time, has posed substantial challenges to transporters who may not proficient with the nuances of tax laws or technology, thus leading errors (such as incorrect vehicle details being updated or different E-way bill being carried for a different invoice or non-availability of valid way-bills due to time lag in transportation, etc). Extra care must be taken while filling this part.
Jigar Doshi is Partner, Indirect Taxes, SKP Business Consulting LLP.
Source : https://www.financialexpress.com/economy/e-way-bill-even-these-3-minor-errors-could-land-you-in-trouble/1277443/