Standard Operating Procedure On Road Vigilance

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....t government revenue, it is essential to establish a mechanism for monitoring the movement of goods and individuals engaged in transporting goods within Assam. Section 68 of the Assam Goods and Services Tax Act, 2017, grants the state government the authority to mandate specific documents that must be carried by the person in charge of a conveyance for any consignment of goods. Additionally, it em....

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.... must be recorded online by the proper officer within twenty-four hours, with a final report submitted within three days. Rule 138D further requires the online uploading of information related to vehicle detention. To ensure the verification of e-way bills and necessary documents during the movement of goods by conveyance, as well as to conduct inspections aimed at preventing tax evasion, it ha....

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.... 4. On detection of irregularities and detection of tax evasion by the road vigilance team, penalty shall be levied as per provision of sections 68 and 129 of 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 d....

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....used while carrying vigilance activities. The footage of the body worn camera and CCTV videos shall be analyzed randomly at Apex Office during and after drive is completed. 8. The road vigilance teams shall strictly follow the procedure laid down in the Assam Goods and Services Tax Act, 2017 and rules made there under. They shall also adhere to all the orders, instructions and circulars issued ....