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 No. 10/2018-GST (CT/GST-15/2017/99 dated 12nd June, 2018) and Circular No. 11/2018-GST (CT/GST-15/2017/117 dated 22nd June, 2018)X X X X Extracts X X X X X X X X Extracts X X X X ..... OVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM :: KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 22/2018-GST Dated Dispur the 18 th September, 2018 Subject: 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 Circular No. 10/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der to clarify this issue and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Commissioner, in exercise of its powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to as the Assam GST Act ) hereby clarifies the said issue hereunder. 3. Section 68 of the Assam GST Act read with rule 138A o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Explanation (2) to rule 138(3) of the Assam GST 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 the consignee, as the case may be. 4. Whereas, section 129 of the Assam GST Act provides for detention and seizure o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in the PIN code should not have the effect of increasing the validity period of the e-way bill; c) Error ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be sent by the proper officer to his controlling officer on a weekly basis. 7. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 8. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. Sd/- Anurag Goel, IAS., Commissioner of State t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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