GST

e-way bill downloaded by unregistered dealers on single PAN for goods > Rs. 20 lakhs to be investigated

e-way bill downloaded by unregistered dealers on single PAN for import of taxable goods of more than the GST threshold of Rs. 20 lakhs to be investigated

Uttar Pradesh Government has specified the procedure for downloading of online e-way bill during transportation of goods in UP by unregistered persons.

Under the said procedure, such unregistered person are required to obtain online registration at the departmental portal by uploading PAN and self attested Aadhaar Number. After completing the online registration e-way bill downloading is enabled only after completely filling the format available online  portal.

After analysing the data related to e-way bill downloaded by the unregistered persons, it has come into the notice that in many cases unregistered persons on single PAN, have imported taxable goods of more than the GST threshold of Rs. 20 lakhs.

The information related to such persons has been made available to officials concerned to investigation and getting them registered under GST with direction to update Investigation Cell latest by 31st January, 2018.

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