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    <title>Kerala State Goods &amp; Services Tax Act, 2017 — Acceptance of Bank Guarantee for release of consignment detained under Section 129 of the SGST Act — Clarification and instructions issued — Regarding</title>
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    <description>Acceptance of a Bank Guarantee is permitted for release of goods detained under Section 129 even after issuance of MOV 09; officers must enter guarantees in a Register for Bank Guarantees and controlling officers must verify actions. Bank Guarantees shall be forwarded for encashment only after the statutory appeal period lapses if no appeal is filed, and where an appeal is filed encashment shall follow the appeal outcome. Instructions confirm joint and several liability of consignor, consignee, transporter and person in charge and permit removal of non defective consignments from parcel/courier premises.</description>
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    <pubDate>Mon, 07 Mar 2022 00:00:00 +0530</pubDate>
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      <title>Kerala State Goods &amp; Services Tax Act, 2017 — Acceptance of Bank Guarantee for release of consignment detained under Section 129 of the SGST Act — Clarification and instructions issued — Regarding</title>
      <link>https://www.taxtmi.com/circulars?id=66048</link>
      <description>Acceptance of a Bank Guarantee is permitted for release of goods detained under Section 129 even after issuance of MOV 09; officers must enter guarantees in a Register for Bank Guarantees and controlling officers must verify actions. Bank Guarantees shall be forwarded for encashment only after the statutory appeal period lapses if no appeal is filed, and where an appeal is filed encashment shall follow the appeal outcome. Instructions confirm joint and several liability of consignor, consignee, transporter and person in charge and permit removal of non defective consignments from parcel/courier premises.</description>
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