The State Government of Tamil Nadu has issued a detailed instructions for the GST Intelligence Wing, Roving Squad wherein the Government has instructed the officers to impose maximum penalty under section 129 of the Tamil Nadu GST Act in cases where the ‘Ship To’ address in E-way bill differed from where the goods are being actually delivered which is an unregistered place of the consignee, who is a registered tax payer, but the place of delivery is in another locality i.e. PIN Code mentioned in the E way bill is different.
Source Taxscan
