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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 ..... ROAD, KOLKATA-700015 TRADE CIRCULAR No. 46/2018 (Circular No. 64/38/2018-GST) DATED: 18.09.2018 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 Trade Circular Nos. 08/2018 dated 16.04.2018 and 36/2018 dated 17.09.2018 Kind attention is invited to Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Services Tax Act, 2017 (hereinafter referred to as 'the WBGST Act') hereby clarifies the said issue hereunder. 3. Section 68 of the WBGST Act read with rule 138A of the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the WBGST Rules') requires that the person incharge of a conveyance carrying any consignment of goods of value exceeding ₹ 50,000/- (Rs. 1,00, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments, there is no doubt that a contravention of the provisions of the law takes place and the provisions of section 129 and section 130 of the WBGST Act are invocable. 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 WB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cument and not an e-way bill, proceedings under section 129 of the WBGST Act may be initiated. 5. Further, in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the WBGST Act may not be initiated, inter alia, in the following situations: a) Spelling mistakes in the name of the consignor or the consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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