Penalties For Non-Generation Of E-Invoice

Penalty for non-issuance of invoice: 100% of the tax due or INR 10,000 (whichever is higher) will be imposed for each instance of non-compliance.
Penalty for incorrect invoice: INR.25,000 will be imposed as e invoice penalty notification here.
In case the goods are transported without a valid invoice, the department may detain the goods and the vehicle. Penalty may be imposed here.
E-Way Bill (EWB) generation will not be possible without a valid IRN. This may impose further penalties (related to EWBs).