WHAT SHOULD BE DONE IF E-WAY BILL IS NOT GENERATED?

“Mr. A, the accountant of XYZ Ltd, Jayanagar had omitted generation of E Way bill for a consignment sent from Jayanagar to Bellandur due to clerical mistake while preparing invoice, showing the consignment value to be Rs 25,000/-, wherein its correct value was Rs 2,50,000/-.  The goods have already reached its destination without any issue, but Mr. A is worried about any penalty that the department may raise against the aforementioned omission, consequent to which he might lose his job.”
E Way bill requirement: 
E Way or Electronic Way Bill is a document supporting movement of goods in a vehicle from one place to another and its generation is mandatory for a registered person, for every supply of goods by him or supply to him (in case the supplier is Unregistered Dealer), where the value exceeds Rs 50,000/- per supply.  Here, “movement” includes sale or transfer, whether with or without consideration and “Value” means taxable amount plus applicable GST.
Consequences of non-generation of E Way bill: 
1) Confiscation of Goods and Seizure of Vehicle by a proper officer, the release of which can only be made on payment of 100% of the GST payable as “Penalty” or 50% of the value of goods where the owner is not ready to pay penalty. and/or
2) A penalty of Rs. 10,000/- or tax evaded, whichever is higher where the movement is without an invoice as well as an E Way bill.
Rectification of omission to generate E Way bill: