Carriage of undeclared goods

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..... quantity as declared in the prescribed documents ( tax invoice, e-waybill, inward permit, export invoice, challan etc.). This action is found in contravention of the provisions of Assam GST Act, 2017. Therefore, in exercise of powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, following issues are bei .....

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..... or seizure and after detention or seizure, shall be released after realisation of tax and penalty or payment of security. Carriage of goods in excess of above stated documents are to be treated as unaccounted goods and intended to be a supply in the State of Assam. Therefore, they are liable for levy of tax, penalty and cess wherever is applicable under the above provisions of the Assam GST Act, .....

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