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 No. 1598\/ST-6 Dated:- 1-8-2017 Haryana SGST – Circular
GST – States
From
\nExcise & Taxation Commissioner,
\nHaryana, Panchkula.
\nTo
\nAll Dy. Excise & Taxation Commissioners (ST),
\nIn the State of Haryana.
\nMemo No. 1598\/ST-6
\nPanchkula, dated the 01-08-2017
\nSubject: 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-
\nMemo
\nOn 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.
\nThe above guidelines must be brought to the notice of the officers\/officials working under your jurisdiction and control.
\nAddl. Excise & Taxation Commissio<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n seized: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nd) Delivery challan shall be as prescribed under Rule 55 of Chapter-VI i.e. Tax Invoice, Credit and Debit Notes of HGST\/CGST Act, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 No. 1598\/ST-6 Dated:- 1-8-2017 Haryana SGST – CircularGST – StatesFrom Excise & Taxation Commissioner, Haryana, Panchkula. To All Dy. Excise & Taxation Commissioners (ST), In the State of Haryana. Memo No. 1598\/ST-6 Panchkula, … Continue reading “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.”<\/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-7000","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7000","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=7000"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7000\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nSr. No.
\nDescription of conveyance detained\/seized
\nRegistration of conveyance
\nRemarks
\n1
\n2
\n3
\n4
\nC) Details of conveyance detained\/seized:
\nSr. No.
\nDescription of conveyance detained\/seized
\nRegistration of conveyance
\nRemarks
\n1
\n2
\n3
\n4
\nand these goods and the conveyance are being handed over for safe upkeep to:
\n(Name and address)
\nwith 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.
\nName and Designation of the Officer
\nPlace:
\nDate:
\nTo:
\n–
\n(Name and address)
\nGUIDELINES FOR DEPARTMENTAL OFFICERS FOR CONDUCTING ROADSIDE CHECKING UNDER GST ACT
\nWhereas, 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
\nWhereas, Rule 1<\/p>\n
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\ne) Bill of supply shall be as prescribed under Rule 3(1) of Chapter-II i.e. Composition Rules of HGST\/CGST Act, 2017.
\nf) Bill of entry shall be as prescribed under the Customs Act, 1962 or rules made thereunder.
\nThe proper officer conducting roadside checking may take action in following order:-
\n 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.
\n ii) In case of any discrepancy, the proper officer will record the statement of the owner or the person-in-charge of the goods.
\n iii) The proper officer will issue detention order of the goods and the conveyance in which the goods are carried.
\n iv) The proper officer will prepare an inventory of the goods conta<\/p>\n
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