GST – States – 05/2018-19 – Dated:- 17-9-2018 – Government of Karnataka (Department of Commercial Taxes) No. KSA/GST/CR-108/2017-18 Office of the Commissioner of Commercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 17-09-2018 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-05/2018-19 Subject: regarding Attention is invited to CCT Circular No. GST-02/2018-19 dated 16th April, 2018 vide which the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances was specified. 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 Karnataka Goods and Services Tax Act, (hereinafter referred to as the KGS T Act ), in exercise of the powers conferred under section 168(1) of the KGS T Act, the following modifications are hereby issued to the said Circular:- (i) In para 2 (e) of
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to the procedure to be followed in such situations. (i) 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. (ii) Further, it is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder. Illustration: Where a conveyance carrying twenty-five consignments is intercepted and the person-in-charge of such conveyance produces valid e-way bills and/or other relevant documents in respect of twenty consignments, but is unable to produce the same with respect to the remaining five consignments, detention/confiscation can be made only with respect to the five consignments and the conveyance in respect of which the violation of the Act or the rules made th
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n of the provisions of the law takes place and the provisions of section 129 and section 130 of the KGS T Act are invocable. Further, it may be noted that the non-furnishing of information in Part B of FORM GST EWB-01 amounts to the e-way bill becoming not a valid document for the movement of goods by road as per Explanation (2) to rule 138(3) of the KGS T Rules, except in the case where the goods are transported for a distance of upto fifty kilometres within the State to or from the place of business of the transporter to the place of business of the consignor or the consignee, as the case may be. 6. Whereas, section 129 of the KGST Act provides for detention and seizure of goods and conveyances and their release on the payment of requisite tax and penalty in cases where such goods are transported in contravention of the provisions of the KGST Act or the rules made thereunder. It has been informed that proceedings under section 129 of the KGST Act are being initiated for every mistake
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