TMI BlogModifications to 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 Central Circular No. 41/15/2018-GST dated 13.04.2018 corresponding State Circular No. 06/2018-GST (State) dated 19.04.2018 – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... )-TAX/2015/8454-59 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 18th September, 2018. Circular No.11/2018 GST (State) To The Additional Commissioner of State Tax / Superintendent of State Tax (All)/ Inspectors of State Tax (All) Subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarifications issued vide Circular No. 49/23/2018 GST dated 21st June, 2018 by the Department of Revenue, GST Policy Wing. Enclo. : Circular No. 49/23/2018 GST. (Nagesh Kumar B, IAS) Chief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15/2018-GST dated 13.04.2018 was issued to clarify the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. 2. In order to clarify certain issues regarding the specified procedure in this regard and in order to ensure uniform implementation of the provisions of the CGST Act across all the field f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating 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 State tax officers is not being intimated to the central tax officers and vice-versa, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to produce the same with respect to the remaining five consignments, detention/confiscation can be made only with respect to the five consignments and the conveyance in respect of which the violation of the Act or the rules made thereunder has been established by the proper officer. 4. It is requested that suitable trade notices may be issued to publicise the contents of this Circular. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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