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 CCT Circular No. GST-02\/2018-19 dated 16.04.2018
05\/2018-19 Dated:- 17-9-2018 Karnataka SGST
GST – States
Government of Karnataka
\n(Department of Commercial Taxes)
\nNo. KSA\/GST\/CR-108\/2017-18
\nOffice of the Commissioner of Commercial Taxes
\nVanijya Therige Karyalaya, Gandhinagar,
\nBengaluru-560009, Dated: 17-09-2018
\nCOMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-05\/2018-19
\nSubject: regarding
\nAttention 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.
\n2. In order to clarify certain issues regarding the specified procedure in this regard and in order to ensure uniform implementation of the pro<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ting to evasion of tax is made available subsequently. Since the requisite FORMS are not available on the common portal currently, any action initiated by the central tax officers is not being intimated to the State tax officers and vice-versa, doubts have been raised as to the procedure to be followed in such situations. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 8377; 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 physical or electronic form 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 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 CCT Circular No. GST-02\/2018-19 dated 16.04.201805\/2018-19 Dated:- 17-9-2018 Karnataka SGSTGST – StatesGovernment of Karnataka (Department of Commercial Taxes) No. KSA\/GST\/CR-108\/2017-18 Office of the Commissioner of Commercial Taxes Vanijya … Continue reading “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 CCT Circular No. GST-02\/2018-19 dated 16.04.2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13918","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13918","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13918"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13918\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(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.
\n(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.
\nIllustration: 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 re<\/p>\n
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\n6. Whereas, section 129 of the KGST Act provides for detention and seizure of goods and conveyances and their releas<\/p>\n
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\nc) Error in the address of the consignee to the extent that the locality and other details of the consignee are correct;
\nd) Error in one or two digits of the document number mentioned in the e-way bill'
\ne) 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;
\nf) Error in one or two digits\/characters of the vehicle number.
\n8. In case of the above situations, penalty to the tune of ₹ 500\/- each under section 125 of the KGST Act and the Central Goods and Services Tax Act should be imposed (Rs. 1000\/- under the Integrated Goods and Services Tax Act) in FORM GST DRC-07 for every consignment. A record of all such consignments where proceedings under section 129 of the KGST Act have not been invoked in view of the situations listed in paragraph 7 above shall be sent by the proper officer to his controlling <\/p>\n
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