Officers can detain the consignment and vehicle; release follows payment of the applicable tax and penalty under the GST provisions.
Note
Rules can change through GST notifications. Always confirm the current position on ewaybillgst.gov.in or with a tax professional for your specific case.
Related: all FAQs, the complete guide, and the validity guide.
Frequently asked questions
How much is the minimum penalty?
₹10,000 or the amount of tax sought to be evaded, whichever is higher.
Can the vehicle be detained?
Yes — goods and the vehicle can be detained until the tax and penalty are paid.