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    <title>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 Central Circular No. 41/15/2018-GST dated 13.04.2018 corresponding State Circular No. 06/2018-GST (State) dated 19.04.2018 and Central Circular No. 49/23/2018-GST dated 21.06.2018 corresponding State Circular No. 11/2018-GST (State) dated 17.09.2018 – regarding.</title>
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    <description>Clarifies that where consignments carry invoices or other specified documents but exhibit minor inaccuracies in the e-way bill or document particulars, proceedings under section 129 for detention and seizure need not be initiated. Illustrative tolerable errors include certain name spellings where GSTIN is correct, limited pin code or locality errors, small digit errors in document or vehicle numbers, and limited HSN level errors when the tax rate is correct. In such cases, a fixed statutory penalty should be imposed and weekly records of these consignments must be reported to the controlling officer.</description>
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    <pubDate>Tue, 18 Sep 2018 00:00:00 +0530</pubDate>
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      <title>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 Central Circular No. 41/15/2018-GST dated 13.04.2018 corresponding State Circular No. 06/2018-GST (State) dated 19.04.2018 and Central Circular No. 49/23/2018-GST dated 21.06.2018 corresponding State Circular No. 11/2018-GST (State) dated 17.09.2018 – regarding.</title>
      <link>https://www.taxtmi.com/circulars?id=57430</link>
      <description>Clarifies that where consignments carry invoices or other specified documents but exhibit minor inaccuracies in the e-way bill or document particulars, proceedings under section 129 for detention and seizure need not be initiated. Illustrative tolerable errors include certain name spellings where GSTIN is correct, limited pin code or locality errors, small digit errors in document or vehicle numbers, and limited HSN level errors when the tax rate is correct. In such cases, a fixed statutory penalty should be imposed and weekly records of these consignments must be reported to the controlling officer.</description>
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      <pubDate>Tue, 18 Sep 2018 00:00:00 +0530</pubDate>
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