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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.

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 check .....

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nveyance bearing registration number - carrying goods of the description given below were intercepted during movement as provisions of Sub-Section (3) of section 68 of HGST/CGST Act, 2017. And on examination of the documents/papers and goods found loaded in the conveyance during the inspection. I have reasons to believe that certain goods and/or conveyance and/or documents relevant to the proceedings under this Act are liable to be detained under Section 129 (1) of HGST/CGST Act, 2017. Therefore .....

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ized 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 6 .....

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rrying any consignment of goods shall carry while the goods are in movement or in transit storage; And whereas, the government has notified the documents that an owner or person-in-charge of the goods requires to be accompanied with the goods being carried by a goods carrier. Accordingly, the following guidelines may be followed while conducting roadside checking under GST Act:- The person-in-charge of a conveyance carrying any goods shall carry the following documents:- a) A trip sheet or log b .....

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es 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 office .....

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