TMI BlogModification 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 Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... 6/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 14 th September, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) / The Principal Directors General / Directors General (Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough there are no major lapses in the invoices accompanying the goods in movement. The matter has been examined. In order to clarify this issue and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 CGST Rules , except in the case where the goods are transported for a distance of upto fifty kilometres within the State or Union territory to or from the place of business of the transporter to the place of business of the consignor or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and also an e-way bill, proceedings under section 129 of the CGST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 129 of the CGST Act have not been invoked in view of the situations listed in paragraph 5 above shall be sent by the proper officer to his controlling officer on a weekly basis. 7. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Commissioner (GST) - Circular - Trad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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