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Where there is mistake of one or two digits/characters of the vehicle number, the maximum penalty imposable is Rs.500/- in each Act i.e. Rs.500/- for CGST and Rs.500/- for SGST Act.

Goods in Transit — In case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated in case of minor mistakes like error in one or two digits/characters of the vehicle number. Further, in case of minor errors, penalty to the tune of Rs.500/- each under section 125 of the CGST Act and the respective HPSGST Act should be imposed (Rs.1000/- under the IGST Act) in FORM GST DRC-07 for every consignment. — K.B. Enterprises Chail Chowk, Distt Mandi Vs. The Assistant Commissioner State Taxes & Excise Chamba, HP [2019] 19 TAXLOK.COM 055 (AAAR-HP)