https://www.taxtmi.com/circulars?id=57421 The circular clarifies interception and detention rules: specified documents and a valid e-way bill are required for goods in movement; absence permits detention and seizure. If consignments carry invoices and a valid e-way bill, limited clerical discrepancies (name spellings with correct GSTIN, minor PIN or locality errors not affecting validity, small document or vehicle number mistakes, limited HSN digit differences with correct tax rate) should not attract detention proceedings. In those cases a nominal penalty must be imposed for each consignment and officers must report weekly consignments exempted from detention. en-us Fri, 14 Sep 2018 00:00:00 +0530 Fri, 14 Sep 2018 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57421 The circular clarifies interception and detention rules: specified documents and a valid e-way bill are required for goods in movement; absence permits detention and seizure. If consignments carry invoices and a valid e-way bill, limited clerical discrepancies (name spellings with correct GSTIN, minor PIN or locality errors not affecting validity, small document or vehicle number mistakes, limited HSN digit differences with correct tax rate) should not attract detention proceedings. In those cases a nominal penalty must be imposed for each consignment and officers must report weekly consignments exempted from detention. Circulars GST Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57421