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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....and for detention/Inspection report under section 68 and 129 of the HGST Act/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 document....

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....----------------- (Name and address) GUIDELINES FOR DEPARTMENTAL OFFICERS FOR CONDUCTING ROADSIDE CHECKING UNDER GST ACT Whereas, Section 68 of HGST/CGST Act, 2017 provides that the Government may require the person-in-charge of a conveyance carrying any consignment of goods of value exceeding 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; ....

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....son-in-charge of the goods. iii) The proper officer will issue detention order of the goods and the conveyance in which the goods are carried. iv) The proper officer will prepare an inventory of the goods contained in the conveyance in the presence of the owner or the person-in-charge of the goods. Valuation of goods will be done as per market value of the goods in the presence the owner or the person-in-charge of the goods. v) The proper officer will issue a Show Cause Notice to the Owner or the person-in-charge of the goods describing tile amount of tax and penalty payable. vi) After receipt of the reply, the proper officer will pass an order- • imposing tax and penalty as per prov....