GST – States – 15/2018-19-GST – Dated:- 25-6-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/1214 Dated: 25th June, 2018 CIRCULAR (No. 15/2018-19-GST) Subject: reg. Circular No. 09/2018-19-GST dated 30.04.2018 was issued to clarify the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. 2. In order to clarify certain issues regarding the specified procedure in this regard and in order to ensure uniform implementation of the provisions of the Goa GST Act across all the field formations, the Commissioner of State Taxes, in exercise of the powers conferred under section 168 (1) of
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carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. Since the requisite FORMS are not available on the common portal currently, any action initiated by the State tax officers is not being intimated to the central tax officers and vice-versa, doubts have been raised as to the procedure to be followed in such situations. 3.1 In this regard, it is clarified that the hard copies of the notices/orders issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to another tax authority as and when required. 3.2 Further, it is clarified that only such goods and/or conveya
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