If an invoice has been raised above 20000 but Esugam has not been generated and the transaction has been completed is there any penalties. The goods have only traveled about 9 Km.
E-Sugam is compulsory document to be made for each movement above limits prescribed. Please note that it is against rules to transport goods without rising an E-Sugam.
During assessment or audit officer may demand tax based on volume of transactions and possibilities of transporting goods without E-sugam.