https://www.taxtmi.com/circulars?id=65727 The circular narrows the use of detention and seizure for goods-in-transit by clarifying that absence of an e-way bill where an invoice is present may justify seizure, but where both invoice and e-way bill accompany goods, certain limited clerical discrepancies (spelling errors, minor PIN or address mistakes, small document-number or vehicle-number errors, and limited HSN digit errors where tax rate and principal HSN digits are correct) should not trigger seizure; instead a fixed penalty must be imposed and weekly records of such consignments furnished to the controlling officer. en-us Fri, 21 Sep 2018 00:00:00 +0530 Mon, 11 Jul 2022 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65727 The circular narrows the use of detention and seizure for goods-in-transit by clarifying that absence of an e-way bill where an invoice is present may justify seizure, but where both invoice and e-way bill accompany goods, certain limited clerical discrepancies (spelling errors, minor PIN or address mistakes, small document-number or vehicle-number errors, and limited HSN digit errors where tax rate and principal HSN digits are correct) should not trigger seizure; instead a fixed penalty must be imposed and weekly records of such consignments furnished to the controlling officer. Circulars GST - States Fri, 21 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65727