Standard Operating Procedure On Road Vigilance

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....d by the person in charge of a conveyance for any consignment of goods. Additionally, it empowers the proper officer to intercept such conveyances, verify the required documents, inspect the goods, and ensure compliance by the person in charge of the transport. Rule 138 of the Assam Goods and Services Tax Rules, 2017 mandates the generation of an e-way bill and the electronic submission of relevant details on the common portal before initiating the movement of taxable goods valued at over fifty thousand rupees. Additionally, Rule 138A requires the person in charge of a conveyance to carry specific documents, including an invoice, bill of supply, delivery challan, and a copy of the e-way bill along with its number. Rule 138B authorizes th....

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....the Assam Goods and Services Tax Act, 2017 as deemed fit. 5. All teams should maintain a "Log Book'' as per proforma furnish below: Sl. No Time of Duty Location Detail of Vehicle intercepted Findings, in Short. If detained reasons thereon From To Vehicle No Driver name & phone number 1 2 3 4 5 6 7               6. Daily report will have to be furnished to Apex Office by 9.00 A.M. of the following day as per the following porforma with an intimation to the concerning Deputy Commissioner of Taxes: Date of Inspection Detail of Vehicle intercepted Finding, in Short. If detained reasons thereon Amount of Penalty levie....