TMI BlogIntelligence Wing - Power Roles and Responsibilities - Offences booked by Roving Squad officers - Certain circular instructions issued - amendment made - regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... Wing. In CBEC/20/16/03/2017-GST. 6. Press Information Bureau, Press release issued regarding Bill To Ship To for e-way bill by Ministry of Finance, Government of India dated 23.04.2018. 7. Letter from the Joint Commissioner (ST), Intelligence-II, Chennai in R.C.6095/2022/A3, dated 26.09.2022. In the circulars in the references 1 to 3 cited, detailed instructions have been issued on the protocol for Roving Squad. The Joint Commissioners (ST), Intelligence have raised certain queries regarding booking of offences by the Roving Squad officers under the provisions of the TNGST Act, 2017 and requested that suitable guidelines may be given for uniformity in levy of penalty relating to various types of offences noticed by the Roving Squad officers and to perform in an efficacious manner. 2) The said queries raised were examined in detail with reference to earlier circular instructions issued in the references cited and as per the provisions of the TNGST Act Rules 2017 and following amendment is hereby issued to the Circular No.10/2019 dated 31.05.2019 as amended on 17.12.2019 and 15.11.2021. In para 11 of the said circular, instructions h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erification and if the date and time of generation of ARN is prior to the check of movement of the vehicle by the Official, no penalty is to be levied. (iii) If no ARN and no valid rental / lease agreement is produced as above, penalty of Rs. 25,000/- under Section 125 is to be levied. (iv) If the registered person repeats the same offence, (more than once in a calendar month or twice in a calendar quarter or thrice in a financial year) maximum penalty under Section- 129 is to be levied. 1(b) Bill To - Ship To: The Ship To address in E- way bill differed from where the goods are being actually delivered which is an unregistered place of the consignee, who is a registered tax payer, but the place of delivery is in another locality i.e. PIN Code mentioned in the E way bill is different. Maximum penalty under Section 129 of the TNGST Act, is to be levied. 1(c) Bill To - Ship To The Ship To address in E-way bill differed from where the goods are being actually delivered which is a registered place of the consignee. (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 Bill To - Ship To : Whether one invoice is enough for movement of goods in Bill To - Ship To transactions. If supplier A places purchase order on supplier B to ship the goods to the recipient C then, i) If e-way bill is generated by B, corresponding invoice of B raised on A and the same details filled in e-way bill is required during the transportation of goods. ii) If e-way bill is generated by A, corresponding invoice of A raised on the recipient C and the same details filled in e-way bill is required during the transportation of goods. iii) If, Recipient C is a registered tax payer, but his GSTIN is not given in the Bill to Ship to invoice, minor penalty of Rs.5,000/- under Section 125 of the TNGST Act, 2017 is to be levied 4. The address given in E - way bill is a ware house / place of transporter which is a registered place of the taxpayer and used for further transaction of those goods by the recipient taxpayer. (i) In Commissioner of State Tax Circular No. 38(2018) / 2019 dated 05/04/2019, it has been clarified that, the goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or penalty of Rs.5,000/- shall be levied as per Section 125 of the of the Act TNGST Act, 2017. (ii) If ARN has already been generated regarding declaration of additional place of business and produced for verification and if the date and time of generation of ARN is prior to the check of movement of the vehicle by the Official, no penalty is to be levied. (iii) If no ARN and no valid rental / lease agreement as above is produced, penalty of Rs.25,000/- under Section 125 is to be levied. (iv) If the registered person repeats the same offence, (more than once in a calendar month or twice in a calendar quarter or thrice in a financial year) maximum penalty under Section 129 is to be levied. 5(b) The address given in E way bill differed from where the goods are being actually delivered which is an unregistered place of the consignee, who is a registered tax payer, but the place of delivery is in another locality i.e. PIN Code mentioned in the E-way bill is different. Maximum penalty under Section-129 of the TNGST Act, is to be levied. 5(c) The address given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARN and no valid rental / lease agreement as above is produced, penalty of Rs.25,000/- under Section 125 is to be levied. (iv) If the registered person repeats the same offence (more than once in a calendar month or twice in a calendar quarter or thrice in a financial year) maximum penalty under Section 129 is to be levied. 7 Goods were transported by a registered taxpayer to participate in an exhibition or trade fair and for that place, no amendment of registration for inclusion of additional place of business has been done. The tax payer participating in exhibition Dr trade fair tends to supply goods from such place of event. Hence, transportation of the goods to participate in an exhibition or trade fair, without declaring the place of exhibition or trade fair as an additional place of business is a violation of Section 129 of the TNGST Act, 2017 and penalty is to be levied. However, if ARN has already been generated regarding declaration of place of exhibition or trade fair as an additional place of business and produced for verification and if the date and time of generation of AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises - A copy of the valid Rent/Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) (b) above A copy of the Consent letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. (d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill. (e) If the place of business is located in a Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded. (ii) In all other circumstances, other than the ones falling under SI.No. 9,10, 11(i) and 12, a penalty of Rs.25,000/- under Section 125 of the Act shall be levied. Sd/- Dheeraj Kumar, Principal Secretary/Commissioner of Commercial Taxes, Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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