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 Nos. 41/15/2018-GST and 49/23/2018-GST.

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 Nos. 41/15/2018-GST and 49/23/2018-GST. https://www.taxtmi.com/circulars?id=62347 The circular clarifies that absence of required documents or invalid e-way bills constitute contraventions attracting detention and seizure under section 129, but where consignments are accompanied by invoices and only suffer limited data errors in e-way bill details (such as minor name, PIN, locality, document number, vehicle number, or HSN digit mistakes) seizure proceedings need not be initiated; instead a fixed penalty is to be imposed for each such consignment and weekly records of non-invoked seizure proceedings must be maintained. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:31:00 +0530 TaxTMI RSS Generator 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 Nos. 41/15/2018-GST and 49/23/2018-GST. https://www.taxtmi.com/circulars?id=62347 The circular clarifies that absence of required documents or invalid e-way bills constitute contraventions attracting detention and seizure under section 129, but where consignments are accompanied by invoices and only suffer limited data errors in e-way bill details (such as minor name, PIN, locality, document number, vehicle number, or HSN digit mistakes) seizure proceedings need not be initiated; instead a fixed penalty is to be imposed for each such consignment and weekly records of non-invoked seizure proceedings must be maintained. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62347