https://www.taxtmi.com/circulars?id=69940 Action under section 129 is to be taken where goods are transported in violation of section 68 and rule 138. If a seller splits a consignment exceeding the prescribed value into multiple invoices below the threshold for the same buyer and does not generate E-Way Bill-01, the consignment is to be treated as a rule 138 violation. For perishable, hazardous, or time-sensitive goods, the payment period under section 129(6) may be reduced, disposal may be made under rule 141(2), and the proceeds are to be kept in FDR form and adjusted against tax, interest, penalty, or other dues. en-us Tue, 13 Apr 2021 00:00:00 +0530 Tue, 05 May 2026 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69940 Action under section 129 is to be taken where goods are transported in violation of section 68 and rule 138. If a seller splits a consignment exceeding the prescribed value into multiple invoices below the threshold for the same buyer and does not generate E-Way Bill-01, the consignment is to be treated as a rule 138 violation. For perishable, hazardous, or time-sensitive goods, the payment period under section 129(6) may be reduced, disposal may be made under rule 141(2), and the proceeds are to be kept in FDR form and adjusted against tax, interest, penalty, or other dues. Circulars GST - States Tue, 13 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69940