TaxTMI 
TaxTMI 
Guidelines for issuance of FORM GST DRC-07 in case of vehicle detained under E-way bill provisions.
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....f: Trade Circular No. 14T of 2018, Trade Circular No. 35T and 36T of 2018. Internal Circular No. 1A of 2021. Background: In the Maharashtra Goods and Services Tax Department (MGSTD), the activity of interception of conveyances for verification of E-way bill is carried out by Enforcement officers as well as Non enforcement (Nodal) officers. All the proper officers in the Maharashtra State from the rank of State Tax Officers (STOs) to Deputy Commissioners of State Tax are deployed for the interception of the vehicle for E-way bill verifications. During the interception, the proper officer is required to take various statutory actions in case of violation of E-way bill provisions. The instructions were given vide various circulars as ref....
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....s are received from the proper officers deployed for interception work regarding their inability to issue FORM GST-DRC-07 in cases where they don't have territorial jurisdiction over the taxpayers related to detained vehicle. Due to inability of the proper officer to issue FORM GST DRC-07 online, the tax payer is not in a position to exercise his right to appeal on the system. Guidelines for issuance of FORM GST DRC-07 To address the issues faced by the proper officer regarding issuance of FORM GST DRC-07 online on BO, where the taxpayer is not under his jurisdiction and difficulties faced by the taxpayer while filing an appeal against the orders passed by the proper officer, the following guidelines, as scenarios given in the Table No.1,....
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....Centre i. The PO shall issue FORM GST MOV-1 to MOV-9 (whichever applicable) and FORM GST DRC-07 in physical form ii. PO shall forward the certified copies of the orders passed above to the concurrent State JO. Concurrent State JO shall upload the FORM DRC-07 issued by the PO. While uploading the DRC-07, JO shall mention that the order is passed by the PO and he is only uploading the same. iii. The Concurrent JO shall communicate to the PO regarding issuance of online order in FORM GST DRC-07. iv. The PO shall carry out further processes like issuance of FORM GST MOV-10/ MOV-11, if required. v. Though order is passed by the PO, appeal against the order will lie before the Appellate authority designated for the respective Concurrent JO, ....