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 Trade Circular Nos. 08/2018 dated 16.04.2018 and 36/2018 dated 17.09.2018X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 dated 16.04.2018 and 36/2018 dated 17.09.2018 Kind attention is invited to Circular No. 08/2018 dated 16.04.2018 as amended by Circular No. 36/2018 dated 17.09.2018 vide which the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances was specified. 2. Various representations have been received regarding imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although 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 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocable. Further, it may be noted that the non-furnishing of information in Part B 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 WBGST Rules, except in the case where the goods are transported for a distance of upto fifty kilometres within the State 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 WBGST Act provides for detention and seizure of goods and conveyances and their release on the payment of requisite tax and penalty in cases where such goods are transported in contravention of the provisions of the WBGST Act o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST Act and the WBGST Act should be imposed (Rs.1000/- under the IGST Act) in FORM GST DRC-07 for every consignment. A record of all such consignments where proceedings under section 129 of the WBGST 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 Commissioner. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal Date: 19.09.2018 Memo. No. 408 CT/PRO 3C/PRO/2018 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
