Haryana Government modifies the procedure for interception of conveyances, for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

Oct 16, 2018 | by Avantis RegTech Legal Research Team


The Government of Haryana on October 12, 2018 has published a notification to modify 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 conveyed vide Memo no. 1761/GST-2, dated June 04, 2018.

It has came to the notice of the Haryana Government that in many cases, penalty was being imposed in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement. The matter has been examined and in order to clarify the issue and to ensure the uniformity in the implementation of the provisions of the law across the field formations, the Haryana Government clarifies the issue hereunder:

·         Section 68 of the Haryana Goods and Services Tax Act, 2017 read with rule 138A of the Haryana Goods and Services Tax Rules, 2017, requires that the person in charge of a conveyance carrying any consignment of goods of value exceeding Rs. 50000/- should carry a copy of documents viz., invoice/bill of supply/delivery challan/bill of entry and a valid e-way bill in the manner as detailed in the instruction (b) of the Circular dated June 04, 2018 for verification. Further, it may be noted that the non-furnishing of information in Part B of Form GST EWB-01 amounts of e-way bill becoming not a valid document for the movement of goods by road as per the Explanation 138(3) of the Haryana Goods and Services Tax Rules, 2017, except in the case where the goods are transported for a distance of upto fifty kilometers within the State to or from the place of business of the transporter to the place of business of the consigner or the consignee, as the case may be.

·         It has been informed that proceedings under Section 129 which provides for detention and seizure of goods and conveyances and their release on the payment of requisite tax and penalty of the Haryana Goods and Services Tax Act, 2017 are being initiated for every mistake in the documents mentioned above. It is clarified that in case a consignment of goods is accompanied by an invoice or any other specified document and not an e-way bill, proceedings under Section 129 of the Haryana Goods and Services Tax Act, 2017 may be initiated.

·         In case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under Section 129 of the  Haryana Goods and Services Tax Act, 2017 may be initiated , inter-alia, in the following situations:

a)      Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable is correct;

b)      Error in the pin-code but the address of the 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)      Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct;

f)       Error in one or two digits / Characters of the vehicle number.

·         In case of the above situations, penalty of the tune of Rs. 500/- each under Section 125 of the Haryana Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act 2017, should be imposed (Rs. 1000/- under the IGST Act) in Form GST DRC-07 for every consignment.

 

URL: https://haryanatax.gov.in/HEX/appmanager/HexPortal/HaryanaExcise?_nfpb=true&_pageLabel=HaryanaExcise_portal_page_150#wlp_HaryanaExcise_portal_page_150


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