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. 506/GST-2 Dated:- 12-10-2018 Haryana SGST
GST – States
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
From
Excise & Taxation Commissioner,
Haryana, Panchkula.
To
All the Dy. Excise & Taxation Commissioner (ST), in the State of Haryana.
Memo No. 506/GST-2
Panchkula, date the 12-10-2018
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 clarified in Circular conveyed vide Memo no.1761/GST-2, dated 04.06.2018.
The procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances was specified vide Mem
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llan/bill of entry and a valid e-way bill in the manner as detailed in the instruction (b) of the Circular dated 04.06.2018 for verification. In case such person does not carry the mentioned documents, there is no doubt that a contravention of the provisions of the law takes place and the provisions of section 129 and section 130 of the HGST 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 HGST 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.
4. Whereas, section 129 of the HGST Act provides for detention and seizure of goods and conveyances and their release on the payment of requisite tax and pe
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d not have the effect of increasing the validity period of the e-way bill;
c) Error in the address of the consignee to the extent that the locality and other details of the consignee are correct;
d) Error in One or two digits of the document number mentioned in the e-way bill;
e) Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct;
f) Error in one or two digits/characters of the vehicle number.
6. In case of the above situations, penalty to the tune of ₹ 500/- each under section 125 of the HGST Act and the CGST Act should be imposed (Rs. 1000/- under the IGST Act) in FORM GST DRC-07 for every consignment. A record of all such consignments where proceedings under section 1 29 of the HGST Act have not been invoked in view of the situations listed in paragraph 5 above shall be sent by the proper Officer to his District Incharge (DETC) on a weekly basis.
7. Difficulty, if any, in implementation of this Cir
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