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    <title>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 dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018</title>
    <link>https://www.taxtmi.com/circulars?id=65818</link>
    <description>Clarifies that absence of prescribed documents or non furnishing of Part B renders the e way bill invalid, and that section 129 may be invoked where goods are transported in contravention; however, where a consignment carries both an invoice and an e way bill, detention under section 129 need not be initiated for specified minor discrepancies (e.g., minor spelling, pin code, address, document number, HSN digit or vehicle number errors), and instead a fixed penalty under section 125 is to be imposed with weekly reporting of such consignments to the controlling officer.</description>
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    <pubDate>Mon, 21 Mar 2022 00:00:00 +0530</pubDate>
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      <title>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 dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018</title>
      <link>https://www.taxtmi.com/circulars?id=65818</link>
      <description>Clarifies that absence of prescribed documents or non furnishing of Part B renders the e way bill invalid, and that section 129 may be invoked where goods are transported in contravention; however, where a consignment carries both an invoice and an e way bill, detention under section 129 need not be initiated for specified minor discrepancies (e.g., minor spelling, pin code, address, document number, HSN digit or vehicle number errors), and instead a fixed penalty under section 125 is to be imposed with weekly reporting of such consignments to the controlling officer.</description>
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