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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 Circular No. 10/2018-GST (CT/GST-15/2017/99 dated 12nd June, 2018) and Circular No. 11/2018-GST (CT/GST-15/2017/117 dated 22nd June, 2018)</title>
    <link>https://www.taxtmi.com/circulars?id=57450</link>
    <description>Where consignments carry an invoice or other specified document together with an e-way bill, seizure proceedings need not be initiated for minor discrepancies such as spelling errors in names with correct GSTIN, minor PIN or address errors that do not affect e-way bill validity, one- or two-character errors in document or vehicle numbers, and limited HSN digit-level errors where the first two digits and tax rate are correct. In such cases a nominal penalty under the penalty provision should be imposed for each consignment and the proper officer must send weekly records of consignments where seizure was not invoked 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 Circular No. 10/2018-GST (CT/GST-15/2017/99 dated 12nd June, 2018) and Circular No. 11/2018-GST (CT/GST-15/2017/117 dated 22nd June, 2018)</title>
      <link>https://www.taxtmi.com/circulars?id=57450</link>
      <description>Where consignments carry an invoice or other specified document together with an e-way bill, seizure proceedings need not be initiated for minor discrepancies such as spelling errors in names with correct GSTIN, minor PIN or address errors that do not affect e-way bill validity, one- or two-character errors in document or vehicle numbers, and limited HSN digit-level errors where the first two digits and tax rate are correct. In such cases a nominal penalty under the penalty provision should be imposed for each consignment and the proper officer must send weekly records of consignments where seizure was not invoked to the controlling officer.</description>
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      <pubDate>Tue, 18 Sep 2018 00:00:00 +0530</pubDate>
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