9911796707
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 Circular Nos. 09/2018-19 - GST dated 30/04/2018 and 15/2018-19 - GST Dated 25/06/2018X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Panaji - Goa - 403001 Ph: 0832-2229430 CCT/26-4/2017-2018/2253 email: [email protected] Dated: 21st September, 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 Nos. 09/2018-19 - GST dated 30/04/2018 and 15/2018-19 - GST Dated 25/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s conferred under section 168 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Goa GST Act') hereby clarifies the said issue hereunder. 3. Section 68 of the Goa GST Act read with rule 138A of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the Goa GST Rules') requires that the person in charge of a conveyance carrying any consign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erritory 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 Goa GST 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 Goa GST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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