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.14T of 2018 dated 23.04.2018 and 35T of 2018 dated 3rd December 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... nspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Trade Circular Nos.14T of 2018 dated 23.04.2018 and 35T of 2018 dated 3rd December 2018. Ref. (1) Notification No. JC (HQ)-1/GST/2018/ NOTI /E-way Bill/ ADM-8 issued by the Commissioner dated the 3rd April 2018, to designate certain Joint Commissioner(s) of State Tax as Empowered Officer . (2) Notification No. JC (HQ)-1/GST/2018/NOT1/E-way Bill/ ADM-8 dated the 7th April 2018 to designate the Assistant Commissioner(s) of State and Deputy Commissioner(s) State Tax, as the proper officer . (3) Circular No. 41/15/2018-GST dated 13th April 2018 issued by the CBIC. (4) Trade Circular No. 14T of 2018 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of value exceeding ₹ 50,000/- should carry a copy of documents viz., invoice/ bill of supply/delivery challan/bill of entry and a valid e-way bill in physical or electronic form for verification. In case such person does not carry the mentioned documents, 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 MGST 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 MGST Rules, except in the case where the goods are transported for a distance of upto fifty kil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her details of the consignee are correct; 5.4 Error in one or two digits of the document number mentioned in the e-way bill; 5.5 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 correct; 5.6 Error in one or two digits/characters of the vehicle number. 6. In case of the above situations, penalty to the tune of ₹ 500/- each under section 125 of the MGST Act and the respective State GST 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 MGST Act have not been invoked in view of the situations listed in paragraph 5 above shall be sent by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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