Modifications to 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 No. 09/2018-19-GST dated 30.04.2018
15/2018-19-GST Dated:- 25-6-2018 Goa SGST
GST – States
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 regar
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where the physical verification of goods being transported on any conveyance has been done during transit at one place within a State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be 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
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