https://www.taxtmi.com/forum/issue?id=115515 The GST circular deems consignor or consignee as the deemed owner when valid invoices or specified documents accompany goods in transit, while empowering the proper officer to determine ownership where such documents are absent; the note questions applying this deeming rule to transactions supported by manufactured documents and stresses that identification of the original owner prevents improper release and protects revenue by enabling heavier penalty treatment where ownership cannot be established. en-us Fri, 11 Oct 2019 11:31:32 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115515 The GST circular deems consignor or consignee as the deemed owner when valid invoices or specified documents accompany goods in transit, while empowering the proper officer to determine ownership where such documents are absent; the note questions applying this deeming rule to transactions supported by manufactured documents and stresses that identification of the original owner prevents improper release and protects revenue by enabling heavier penalty treatment where ownership cannot be established. Discussion-Forum GST Fri, 11 Oct 2019 11:31:32 +0530 https://www.taxtmi.com/forum/issue?id=115515