Modification of the procedure for interception of conveyances for inspection of goods in movement,' and detention, release and confiscation of such goods and conveyances, as clarified in GST Circular No. 05/2018 dated 26.04.2018 issued by this office and notification issued by CBIC No. 49/23/2018-GST dated 21.06.2018.
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E-way bill compliance: limited documentary errors attract prescribed penalty instead of detention under procedural safeguards. Where consignments are accompanied by invoice or specified documents and an e-way bill, proceedings under section 129 need not be initiated for limited documentary errors (minor name spelling errors with correct GSTIN, pin-code mistakes not affecting e-way validity, limited address locality errors, one- or two-digit document number errors, limited HSN-level errors with correct principal HSN and tax rate, and one- or two-character vehicle number errors). In such cases, officers should impose the prescribed penalty in FORM GST DRC-07 and send weekly records of consignments where section 129 was not invoked to their controlling officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill compliance: limited documentary errors attract prescribed penalty instead of detention under procedural safeguards.
Where consignments are accompanied by invoice or specified documents and an e-way bill, proceedings under section 129 need not be initiated for limited documentary errors (minor name spelling errors with correct GSTIN, pin-code mistakes not affecting e-way validity, limited address locality errors, one- or two-digit document number errors, limited HSN-level errors with correct principal HSN and tax rate, and one- or two-character vehicle number errors). In such cases, officers should impose the prescribed penalty in FORM GST DRC-07 and send weekly records of consignments where section 129 was not invoked to their controlling officer.
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