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 conveyed vide Memo no.1761/GST-2, dated 04.06.2018.

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..... issioner, Haryana, Panchkula. To All the Dy. Excise & Taxation Commissioner (ST), in the State of Haryana. Memo No. 506/GST-2 Panchkula, date the 12-10-2018 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 conveyed vide Memo no.1761/G .....

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..... the HGST Act') hereby clarifies the said issue hereunder. 3. Section 68 of the HGST Act read with rule 138A of the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the HGST Rules') requires that the person in charge of a conveyance carrying any consignment of goods of value exceeding ₹ 50,000/- should carry a copy of documents viz., invoice/bill of supply/delivery cha .....

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..... gnor or the consignee, as the case may be. 4. Whereas, section 129 of the HGST 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 HGST Act or the rules made thereunder. It has been informed that proceedings under section 129 of the HGST Act .....

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..... d not have the effect of increasing the validity period of the e-way bill; c) Error in the address of the consignee to the extent that the locality and other details of the consignee are correct; d) Error in One or two digits of the document number mentioned in the e-way bill; e) Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is c .....

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