Guidelines/Instructions for detention/lnspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017.

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....ct/CGST Act and Section 20 of the IGST Act, 2017 for your information and necessary action. The above guidelines must be brought to the notice of the officers/officials working under your jurisdiction and control. Addl. Excise & Taxation Commissioner (T), for Excise & Taxation Commissioner, Haryana. DRAFT ORDER FOR DETENTION/SEIZURE OF GOODS AND/OR CONVEYANCE AND/OR DOCUMENTS [under Section 129] Whereas, the conveyance bearing registration number ------------------- carrying goods of the description given below were intercepted during movement as provisions of Sub-Section (3) of section 68 of HGST/CGST Act, 2017. And on examination of the documents/papers and goods found loaded in the conveyance during the inspection. I have reason....

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....xceeding such amount as may be specified to carry with him such documents and such devices as may he prescribed; and Whereas, Rule 138 of HGST/CGST Rules, provides that till such time as an E-way bill system is developed and approved by the Council. the Government may, by notification, specify the documents that the person-in-charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage; And whereas, the government has notified the documents that an owner or person-in-charge of the goods requires to be accompanied with the goods being carried by a goods carrier. Accordingly, the following guidelines may be followed while conducting roadside checking under GST Act:- The person-....