Notified Guideline on Mobile Squad.

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....m in place to keep a tab on the movement of goods as well as place of business of a taxable person or the person engaged in the business of transporting goods or the owner or the operator of a warehouse or go down or any other place within the State of Assam; And whereas section 67 of the Assam Goods and Services Tax Act, 2017 empowers the Taxing Authority to make inspection, search and seizure of goods and documents in a place of business of a taxable person or the person engaged in the business of transporting goods or the owner or the operator of a warehouse or go down or any other place where goods or accounts have been kept as is likely to cause evasion of tax; And whereas section 68 of the Assam Goods and Services Tax Act, 2017 empo....

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....'Mobile Squads'. And whereas to ensure uniformity in the functioning of such 'Mobile Squads', it is felt necessary to issue following guidelines: - l. The Additional Commissioner of State tax and Joint Commissioner of State tax, Vigilance in consultation with the Commissioner of State tax shall constitute such number of 'Central Mobile Squads as deemed necessary' with such numbers of officers from different cadres as deemed necessary. 2. In every Zone, the Zonal Deputy Commissioner of State tax shall have the authority to constitute such number of 'Mobile Squads' as deemed necessary in his territorial jurisdiction with an intimation to the Commissioner of State tax. The composition of the Mobile Squad sh....

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....or any other place within the State of Assam after obtaining necessary authorization from the Additional Commissioner of State tax and/or Joint Commissioner of State tax, Vigilance. 8. 'Mobile Squads', constituted at Zonal level, shall intercept any conveyance and verify documents and goods during their movement with prior intimation to the Zonal Deputy Commissioner of State tax. 9. The 'Mobile Squads', constituted at Zonal level, shall also make inspection, search and seizure of documents or goods in a place of business of a taxable person or a transporter or the owner or the operator of a warehouse or godown or any other place within their territorial jurisdiction only. The Zonal Deputy Commissioner of State tax shall ob....

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....of the proceeding. As regard vigilance activities on transporters, it shall be guided by the provision of rule 138C of the Assam GST Rules. 14. The Zonal Deputy Commissioner of State tax shall submit a monthly report of performance of each 'Mobile Squad' constituted under his Zone within seven days of the end of each month to the Commissioner of State tax, Assam. 15. The 'Mobile Squads' shall strictly follow the procedure laid down in the Assam Goods and Services Tax Act, 2017 and the Rules made thereunder. This shall also adhere to all the orders, instructions and Circulars (including Circular No. 10/2018-GST) issued or to be issued from time to time by Commissioner of State tax, Assam. 16. The officers of the 'Mob....