TaxTMI 
TaxTMI 
Intelligence wing – Power, Roles and Responsibilities- Certain Circular Instructions issued - Levy of penalty up to Rs.5,000/- under certain circumstances- Misunderstanding of the Circular Instructions – Certain amendment and further instruction- issued
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....No. Q1/17253/2019, dated 15-11-2021 In the circulars cited, detailed instructions have been issued on the procedure to be followed in the Intelligence Wing and its functions. This circular has been issued at the nascent stage of E-Way Bill system development which has not addressed multiple places of delivery, multimodel shipment and over dimensional cargo etc. Now these issues have been addresse....
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....nor defects not intended for evasion of tax in the particular transaction and the documents otherwise manifestly show sufferance of tax in that transaction, a penalty of up to Rs. 5000 per Act shall be levied. The following are examples in this context :" 3. Further, the production of tax invoice or bill of supply or delivery note in an electronic mode by the person in-charge of goods transp....
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.... micro fiche. As per Section 145(1)(d) of the TNGST Act, 2017 any information stored electronically in any device or media, including any hard copies made of such information shall be deemed to be a document for the purpose of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof or production of the original, as evidence of any conte....