https://www.taxtmi.com/circulars?id=58013 The circular clarifies that consignments must be accompanied by specified documents and a valid e-way bill, and that detention and seizure provisions under section 129 may apply where documents are absent or e-way bill Part B is not furnished. However, where an e-way bill and specified documents accompany goods, officers should not invoke detention for defined minor discrepancies (e.g., spelling, PIN, limited HSN or vehicle number errors); instead a statutory penalty should be imposed per consignment using FORM GST DRC-07 and weekly records of such consignments must be maintained. en-us Mon, 03 Dec 2018 00:00:00 +0530 Wed, 05 Dec 2018 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58013 The circular clarifies that consignments must be accompanied by specified documents and a valid e-way bill, and that detention and seizure provisions under section 129 may apply where documents are absent or e-way bill Part B is not furnished. However, where an e-way bill and specified documents accompany goods, officers should not invoke detention for defined minor discrepancies (e.g., spelling, PIN, limited HSN or vehicle number errors); instead a statutory penalty should be imposed per consignment using FORM GST DRC-07 and weekly records of such consignments must be maintained. Circulars GST - States Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58013