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of <h1>Maharashtra GST Circular: Guidelines for FORM GST DRC-07 Issuance on Vehicle Detention Under E-way Bill Provisions.</h1> The circular from the Maharashtra State GST Department outlines guidelines for issuing FORM GST DRC-07 when vehicles are detained under E-way bill provisions. It addresses challenges faced by officers in issuing FORM GST DRC-07 online due to jurisdictional constraints. The guidelines specify processes based on the taxpayer's jurisdiction: if under the officer's jurisdiction, actions are taken online; if not, physical forms are used, and orders are uploaded by the jurisdictional officer. Temporary registration is allotted for out-of-state or unregistered taxpayers. Officers must follow these procedures strictly, and any implementation issues should be reported to the office.
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