Modification of 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 conveyed vide Memo no.1761/GST-2, dated 04.06.2018.
Memo No. 500/GST-2 Dated:- 12-10-2018 Haryana SGST
GST – States
From
Excise & Taxation Commissioner,
Haryana, Panchkula.
To
All the Dy. Excise & Taxation Commissioner (ST), in the State of Haryana.
Memo No. 500/GST-2
Panchkula, date the 12-10-2018
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Subject: Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as
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g days” may be replaced by the expression “three days”;
(ii) The statement after paragraph 3 in FORM GST MOV-05 should read as:
“In view of the above, the goods and conveyance(s) are hereby released on (DD/MM/YYYY)at_____AM/PM.”
3.0 Further, it is stated that as per rule 138C (2) of the Haryana Goods and Services Tax Rules, 2017, where the physical verification Of goods being transported on any Conveyance has been done during transit at one place within the State or in any Other State or Union territory, no further physical verification Of the said conveyance shall be carried out again in the State unless a specific information relating to evasion of tax is made available subsequently. Since the requisite FORMS are not available on the
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ty-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 thereunder has been established by the proper officer.
4. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Department.
ASHIMA BRAR
& Taxation Commissioner-cum-
Commissioner of State Tax, Haryana
Dated:
Panchkula
Circular, Trade Notice, Public Notice, Instructionsor Offic
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