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Challan issuance rules updated to allow transfers between job workers and to clarify Authority investigation and decision procedures. Amendments permit issuance and successive endorsement of transit challans when goods move between job workers, require endorsements to state quantity and description, broaden discretion on allowances in procedural rule language, allow referral for further inquiry where safeguards reports suggest possible contravention, establish a three-member quorum with majority decision-making and casting vote for the chair, exclude leasing of parcel space by rail from rail-transport definitions, and expand persons entitled to allege failure to pass on tax-rate or input-credit benefits.
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Challan issuance rules updated to allow transfers between job workers and to clarify Authority investigation and decision procedures.
Amendments permit issuance and successive endorsement of transit challans when goods move between job workers, require endorsements to state quantity and description, broaden discretion on allowances in procedural rule language, allow referral for further inquiry where safeguards reports suggest possible contravention, establish a three-member quorum with majority decision-making and casting vote for the chair, exclude leasing of parcel space by rail from rail-transport definitions, and expand persons entitled to allege failure to pass on tax-rate or input-credit benefits.
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