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of <h1>Nagaland GST Act 2017: New Rules for Inspecting Goods in Transit, Document Verification, and Penalty Procedures.</h1> The circular issued by the Nagaland State Government outlines the procedures for intercepting conveyances to inspect goods in transit, as per the Nagaland Goods and Services Tax Act, 2017. It mandates that individuals in charge of conveyances carry necessary documents, including e-way bills, for verification. The circular details the roles of designated officers in intercepting, inspecting, and verifying documents, and outlines the steps for detention, release, or confiscation of goods and conveyances. It also describes the process for imposing penalties and the conditions under which goods or conveyances may be released, including payment of taxes and penalties or furnishing security. The procedures apply to both State and Union Territory GST Acts.
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