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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 Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018
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E way bill compliance: limited detention avoided for minor document errors; fixed penalty and weekly reporting imposed. Clarifies that absence of prescribed documents or non furnishing of Part B renders the e way bill invalid, and that section 129 may be invoked where goods are transported in contravention; however, where a consignment carries both an invoice and an e way bill, detention under section 129 need not be initiated for specified minor discrepancies (e.g., minor spelling, pin code, address, document number, HSN digit or vehicle number errors), and instead a fixed penalty under section 125 is to be imposed with weekly reporting of such consignments to the controlling officer.
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E way bill compliance: limited detention avoided for minor document errors; fixed penalty and weekly reporting imposed.
Clarifies that absence of prescribed documents or non furnishing of Part B renders the e way bill invalid, and that section 129 may be invoked where goods are transported in contravention; however, where a consignment carries both an invoice and an e way bill, detention under section 129 need not be initiated for specified minor discrepancies (e.g., minor spelling, pin code, address, document number, HSN digit or vehicle number errors), and instead a fixed penalty under section 125 is to be imposed with weekly reporting of such consignments to the controlling officer.
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