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    <title>Modification of the procedure for interception of conveyances for inspection of goods in movement,&#039; and detention, release and confiscation of such goods and conveyances, as clarified in GST Circular No. 05/2018 dated 26.04.2018 issued by this office and notification issued by CBIC No. 49/23/2018-GST dated 21.06.2018.</title>
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    <description>Where consignments are accompanied by invoice or specified documents and an e-way bill, proceedings under section 129 need not be initiated for limited documentary errors (minor name spelling errors with correct GSTIN, pin-code mistakes not affecting e-way validity, limited address locality errors, one- or two-digit document number errors, limited HSN-level errors with correct principal HSN and tax rate, and one- or two-character vehicle number errors). In such cases, officers should impose the prescribed penalty in FORM GST DRC-07 and send weekly records of consignments where section 129 was not invoked to their controlling officer.</description>
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    <pubDate>Wed, 26 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,&#039; and detention, release and confiscation of such goods and conveyances, as clarified in GST Circular No. 05/2018 dated 26.04.2018 issued by this office and notification issued by CBIC No. 49/23/2018-GST dated 21.06.2018.</title>
      <link>https://www.taxtmi.com/circulars?id=57503</link>
      <description>Where consignments are accompanied by invoice or specified documents and an e-way bill, proceedings under section 129 need not be initiated for limited documentary errors (minor name spelling errors with correct GSTIN, pin-code mistakes not affecting e-way validity, limited address locality errors, one- or two-digit document number errors, limited HSN-level errors with correct principal HSN and tax rate, and one- or two-character vehicle number errors). In such cases, officers should impose the prescribed penalty in FORM GST DRC-07 and send weekly records of consignments where section 129 was not invoked to their controlling officer.</description>
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      <pubDate>Wed, 26 Sep 2018 00:00:00 +0530</pubDate>
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