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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 ..... inance, 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 have been issued for "CIRCUMSTANCES WHERE PENALTY OF Rs. 25000/- SHALL BE LEVIED". The Existing para 11 (i) and (ii), are as below. "i) in the circumstances described in SI.No.10 if an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) Since the consignment in question is duly covered with invoice/Bill of supply/Delivery challan and valid E - Way bill for Vehicle number and time period then, minor penalty of Rs.5,000/- is to be levied under Section-125 of the TNGST Act. (ii)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 of Rs.25000/- under Section 125 of the TNGST Act, 2017 is to be levied. 2 Bill To - Ship To: The given ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in movement including when they are stored in transporter's godown (even if the godown is located in the recipient taxpayer's city / town) prior to delivery shall always be accompanied by a valid e-way bill. Further, in case the consignee / recipient tax payer stores his goods in the godown of the transporter, then the transporter's godown has to be declared as an additional place of business by the recipient tax payer. ii) If ARN has already been generated regarding declaration of ware house / transporter's godown as 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 ARN is not produced as cited above, then it is v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... livery 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 in E way bill differed from where the goods are being actually delivered which is a registered place of the consignee. (i) Since the consignment in question is duly covered with valid invoice/Bill of supply/Delivery challan and valid E - Way bill for Vehicle number and time period then, minor penalty of Rs.5,000/- is to be levied under Section 125 of the TNGST Act. (ii) 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 of Rs. 25,000/- under Section 125 of the TNGST Act, 2017 is to be levied. 6 a) As per E-way Bill, the goods supplied at the work site where the supplier has an order to install, maintenance, testing, erection etc. but not a registered place of that tax payer. b) As per E - way bill, goods transported by a taxpayer for outdoor display but the destination address is an unregistered place of that tax payer. c) As per E- way bill, goods were moved to a construction site by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Official, no penalty is to be levied. 8 Finished goods moved by Principal after completion of job work from the premises of an unregistered job worker to a recipient for sale. (i) As per 143(1), the proviso Principal to section shall not supply the goods from the place of business of an unregistered job worker unless the said principal declares the said place of business of job worker as his additional place of business. If the above condition is not fulfilled, which is a violation, penalty under Section 129 of the TNGST Act, 2017 is to be levied. (ii) However, 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. 9 A company undertaking project of Government Authorities /Entities executing work order relating to laying of road or pipe lines in a stretch which is covered by the work order given by Government Authority/Entity and has proper invoice/Bill of Supply/delivery challan and E- way bill, but the place of delivery place As per Rule- 138 of the TNGST Rules 2017, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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