Page 20 - GSTL_30th April 2020_Vol 35_Part 5

LOCKDOWN — HOW TO GET YOUR
MATERIAL TO RIGHT DESTINATION IF
E-WAY BILL HAS EXPIRED?
LOCKDOWN — HOW TO GET YOUR MATERIAL TO RIGHT DESTINATION
By
CA Keshav R. Garg, B.Com., FCA, CS, ISA (ICAI),
LLB.

Amidst India battling with COVID-19, Govern-
ment has ordered a lockdown for a period up to 3rd May,
2020. This would mean that movement only for essential
items shall be permitted. Movement of other goods including auto components,
steel goods, etc. has been restricted. So much so that various States such as Pun-
jab, Maharashtra, Delhi, Uttar Pradesh have sealed their borders and no permis-
sion whatsoever for transport vehicles is given except for carrying essential
goods. Now under these circumstances, the industry is facing an issue in respect
of goods in transit which are stuck at various places including transportation
hubs, State borders and even at the gates of recipients who are not operating dur-
ing this period of lockdown. On the top of it in most of the cases E-way Bills have
expired. Now the issue is what is to be done in the situation.
At the outset I would request to all not to panic. Since it is a pandemic
which is spread universally in 2020, so no Government shall be harsh enough to
make this an opportunity to levy penalties. Instead of creating confusion we
should work out solutions which prove the genuineness of the transaction and
also genuine difficulty due to which this non-compliance took place. Since
COVID-19 is an unforeseen crisis there are no suitable provisions in GST law to
overcome it. Though we are expecting the relaxation by way of notification very
soon, but till the time the Government does it, we have found certain solutions to
your problems :
(1) Goods have reached the place of recipient but unable to unload

GST LAW TIMES  30th April 2020  20