E-way Bill Simplified,
Inspection to be Completed in “Three Continuous Days”
and not “Three Working Days”
·
Only Single Verification of Conveyance
in Each State, Multiple Inspection by Different Agencies not Allowed
·
Hard Copies of Documents Attached by
the Agencies will be Accepted by Other Tax Authorities, No Separate
Authority-to-Authority Communication Required
·
Detention only for Portion of
Suspected Goods Violating GST, Entire Consignment not to be Detained
·
Date Format Introduced in Release
Order in GST MOV-05
[Circular No. 49/23/2018-GST dated 21.06.2018]
Subject: Modifications to 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 No.
41/15/2018-GST dated 13.04.2018
Circular No. 41/15/2018-GST dated 13.04.2018 was issued to
clarify the procedure for interception of conveyances for inspection of goods
in movement, and detention, release and confiscation of such goods and
conveyances.
2. In order to clarify certain issues regarding the
specified procedure in this regard and in order to ensure uniform
implementation of the provisions of the CGST Act across all the field
formations, the Board, in exercise of the powers conferred under section 168
(1) of the Central Goods and Services Tax Act, hereby issues the following
modifications to the said Circular:-
(i)
In para 2 (e) of the said Circular, the
expression “three working days” may be replaced by the expression “three days”;
(ii) The statement after paragraph 3 in FORM GST
MOV-05 should read as: “In view of the above, the goods and conveyance(s) are
hereby released on
(DD/MM/YYYY) at AM/PM.”
3.0 Further, it is stated that as per rule 138C (2) of the
Central Goods and Services Tax Rules, 2017, where the physical verification of
goods being transported on any conveyance has been done during transit at one
place within a State or Union territory or in any other State or Union
territory, no further physical verification of the said conveyance shall be
carried out again in the State or Union territory, unless a specific
information relating to evasion of tax is made available subsequently. Since
the requisite FORMS are not available on the common portal currently, any
action initiated by the State tax officers is not being intimated to the
central tax officers and vice-versa, doubts have been raised as to the
procedure to be followed in such situations.
3.1 In this regard, it is clarified that the hard copies of
the notices/orders issued in the specified FORMS by a tax authority may be
shown as proof of initiation of action by a tax authority by the
transporter/registered person to another tax authority as and when required.
3.2 Further, it is clarified that only such goods and/or
conveyances should be detained/confiscated in respect of which there is a
violation of the provisions of the GST Acts or the rules made thereunder.
Illustration: Where a conveyance carrying twenty-five
consignments is intercepted and the person-in-charge of such conveyance
produces valid e-way bills and/or other relevant documents in respect of twenty
consignments, but is unable to produce the same with respect to the remaining
five consignments, detention/confiscation can be made only with respect to the
five consignments and the conveyance in respect of which the violation of the
Act or the rules made thereunder has been established by the proper officer.
4. It is requested that suitable trade notices may be issued
to publicise the contents of this Circular.
5. Difficulties, if any, in implementation of the above
instructions may be brought to the notice of the Board at an early date. Hindi
version will follow.
F.
No. CBEC/20/16/03/2017-GST