GST – States – Memo No. 506/GST-2 – Dated:- 12-10-2018 – 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 Memo no. 1761/GST-2, d
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referred to as the HGST Rules ) requires that the person in charge of a conveyance carrying any consignment of goods of value exceeding ₹ 50,000/- should carry a copy of documents viz., invoice/bill of supply/delivery challan/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 mov
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3 above. It is clarified that in case a consignment of goods is accompanied by an invoice or any other specified document and not an e-way bill, proceedings under section 129 of the HGST Act may be initiated. 5. Further, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the HGST Act may not be initiated, inter alia, in the following situations: a) Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct; b) Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of inc
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