The government recently issued a circular for modifying the procedure for interception of vehicle for inspection, detention, release and confiscation of goods or vehicle or both. Read here for original Legal Procedure for Interruption of conveyances for inspection of goods in movement.
Change in Procedure for interception of vehicle
The government has given further relaxation by reducing penalty or interest for minor errors in documentation.
As per this circular, the government will not initiate action now as per the rules listed in section 129 of CGST ACT, if below situations occurs.
These situations are as follows:
a) The Spelling mistakes in the name of the consignor(supplier) or the consignee(Delivery address) but the GSTIN is correct.
b) If the Error in the pin code found. But the address of the consignor and the consignee mentioned is correct. This is 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) Spelling errors in the address of the consignee to the extent that the area and other details of the consignee are correct.
d) Error in One or two digits of the document number (Invoice/delivery challan) stated in the e-way bill;
e) Error in 4 or 6 digit level of HSN code. If 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 carrying goods.
In case of the above circumstances:
A penalty to the tune of Rs. 500/- each will be imposed (CGST = 500/- + SGST= 500/-). This is as per section 125 of the CGST Act and the respective State GST Act.
Further Rs.1000/- under the IGST Act in FORM GST DRC-07 for every consignment will be imposed.
Ref. Circular No. 64/38/2018-GST dt. 14th September, 2018
Read here complete Legal Procedure for Interruption of conveyances for inspection of goods in movement
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