GST – States – Memo No. 1598/ST-6 – Dated:- 1-8-2017 – From Excise & Taxation Commissioner, Haryana, Panchkula. To All Dy. Excise & Taxation Commissioners (ST), In the State of Haryana. Memo No. 1598/ST-6 Panchkula, dated the 01-08-2017 Subject: Guidelines/Instructions for detention/lnspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017- Memo On the captioned subject, please find enclosed herewith guidelines for conducting road side checking and for detention/Inspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017 for your information and necessary action. The above guidelines must be brought to the notice of the officers/officials working under your jurisdiction and control. Addl. Excise & Taxation Commissioner (T), for Excise & Taxation Commissioner, Haryana. DRAFT ORDER FOR DETENTION/SEIZURE OF GOODS AND/OR CONVEYANCE AND/OR DOCUMENTS [under Section 129] Whereas, the c
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eized Registration of conveyance Remarks 1 2 3 4 and these goods and the conveyance are being handed over for safe upkeep to: -(Name and address) with a direction that he/she shall not remove, part with, or otherwise deal with the goods or/and conveyance and/or documents except with the prior permission of the undersigned. Name and Designation of the Officer Place: Date: To: – (Name and address) GUIDELINES FOR DEPARTMENTAL OFFICERS FOR CONDUCTING ROADSIDE CHECKING UNDER GST ACT Whereas, Section 68 of HGST/CGST Act, 2017 provides that the Government may require the person-in-charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may he prescribed; and Whereas, Rule 138 of HGST/CGST Rules, provides that till such time as an E-way bill system is developed and approved by the Council. the Government may, by notification, specify the documents that the person-in-charge of a conveyance c
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les of HGST/CGST Act, 2017. f) Bill of entry shall be as prescribed under the Customs Act, 1962 or rules made thereunder. The proper officer conducting roadside checking may take action in following order:- i) Inspection of goods in movement will be done as per provision of Section 68 of HGST/CGST Act, 2017. The documents accompanying the goods shall be matched in accordance with the notification notified under Rule 138 of the HGST/CGST Act, 2017. ii) In case of any discrepancy, the proper officer will record the statement of the owner or the person-in-charge of the goods. iii) The proper officer will issue detention order of the goods and the conveyance in which the goods are carried. iv) The proper officer will prepare an inventory of the goods contained in the conveyance in the presence of the owner or the person-in-charge of the goods. Valuation of goods will be done as per market value of the goods in the presence the owner or the person-in-charge of the goods. v) The proper offic
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