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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 Circular Nos. 09/2018-19 - GST dated 30/04/2018 and 15/2018-19 - GST Dated 25/06/2018

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....rtment of Commercial Taxes Vikrikar Bhavan, Panaji - Goa - 403001 Ph: 0832-2229430 CCT/26-4/2017-2018/2253 email: [email protected] Dated: 21^st September, 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 Circular &....

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....law across the field formations, the Commissioner of State Taxes, in exercise of its powers conferred under section 168 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Goa GST Act') hereby clarifies the said issue hereunder. 3.  Section 68 of the Goa GST Act read with rule 138A of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as &#....

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....here the goods are transported for a distance of upto fifty kilometres within the State or Union territory to or from the place of business of the transporter to the place of business of the consignor or the consignee, as the case may be. 4.  Whereas, section 129 of the Goa GST Act provides for detention and seizure of goods and conveyances and their release on the payment of requisite tax....

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....onsignor or the consignee but the  GSTIN, wherever applicable, is correct; b) Error in the pin-code but the address of the consignor and the consignee  mentioned is correct, subject to the condition that the error in the PIN code  should not have the effect of increasing the validity period of the e-way  bill; c) Error in the address of the consignee to the ex....