Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Trade Circular Nos. 08/2018 dated 16.04.2018 and 36/2018 dated 17.09.2018

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.... DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 46/2018 (Circular No. 64/38/2018-GST) DATED: 18.09.2018 Subject: Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Trade Circular Nos. 08/2018 dated 16.04.2018 and ....

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....ts powers conferred under section 168 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as 'the WBGST Act') hereby clarifies the said issue hereunder. 3. Section 68 of the WBGST Act read with rule 138A of the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the WBGST Rules') requires that the person incharge of a conveyance carrying any cons....

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....oods). In case such person does not carry the mentioned documents, there is no doubt that a contravention of the provisions of the law takes place and the provisions of section 129 and section 130 of the WBGST Act are invocable. Further, it may be noted that the non-furnishing of information in Part B of FORM GST EWB-01 amounts to the e-way bill becoming not a valid document for the movement of go....

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.... goods is accompanied by an invoice or any other specified document and not an e-way bill, proceedings under section 129 of the WBGST Act may be initiated. 5. Further, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the WBGST Act may not be initiated, inter alia, in the following situations: ....