Regional

Haryana instructs officers for roadside checking under GST

August 01, 2017 10:19 AM

Punjab News Express/ SK.Vyas
CHANDIGARH :  
Haryana Government has issued guidelines for departmental officers for conducting roadside checking under Goods and Services Tax (GST) Act. 

 While stating this by a spokesman of Excise and Taxation Department said that whereas Section 68 of Haryana Goods and Services Tax (HGST) and Central Goods and Services Tax (CGST) Act 2017 provides that the government may require the person-in-charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed; and whereas Rule 138 of HGST/ CGST Rules 2017, provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person-in-charge of a conveyance carrying any consignment of goods would carry while the goods are in movement or in transit storage; and whereas, the government has notified the documents that an owner or person-in-charge of the goods requires to be accompanied with the goods being carried by a goods carrier. Accordingly, certain guidelines are required to be followed while conducting road side checking under GST Act, he added.  

 He said that the person-in-charge of a conveyance carrying any goods would carry the documents like a trip sheet or log book, tax invoice or delivery challan or bill of supply or bill of entry, in respect of the goods being carried. He said that while the tax invoice would be as prescribed under Rule 46 of Chapter-VI that is tax invoice, credit and debit notes of HGST/CGST Act, 2017, the delivery challan would be as prescribed under Rule 55 of Chapter-VI that is tax invoice, credit and debit notes of HGST/CGST Act, 2017. The bill of supply would be as prescribed by Rule 3(1) of Chapter II that is Composition Rules of HGST/CGST Act, 2017 whereas, the bill of entry would be as prescribed under the Customs Act, 1962 or rules made there under, he added.  

While referring to the action which the proper officer conducting roadside checking may take, he said that inspection of goods in the movement would be done as per provision of Section 68 of HGST/CGST Act, 2017. The documents accompanying the goods would be matched in accordance with the notification notified under Rule 138 of HGST/CGST Act, 2017. He said that in the case of any discrepancy, the proper officer would record the statement of the owner or the person-in-charge of the goods.  He would issue detention order of the goods and conveyance in which the goods are carried and would also prepare an inventory of the goods contained in the conveyance in the presence of the owner or the person-in-charge of the goods. The valuation of goods would be done as per the market value of the goods in the presence of the owner or the person-in-charge of the goods. 

He said that the proper officer would issue a show cause notice to the owner or the person-in-charge of the goods describing the amount of tax and penalty payable. After receipt of the reply, the proper officer would pass an order imposing tax and penalty as per provision of Clause (a)  or Clause (b) of Sub-Section (1) of Section 129 of HGST/CGST Act, 2017 and release the goods and conveyance; releasing the goods and the conveyance upon furnishing a security equivalent to the amount payable under Clause (a) or Clause (b) of Sub- section (1) of Section 129 of HGST/CGST Act, 2017 read with Rule 140 of Inspection, search and seizure rules. He said that the provisions of sub-section (6) of section 67 would, mutatis-mutandis; apply for detention and seizure of goods and conveyance.

 He said that where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as per the order of the proper officer within seven days of such detention or seizure, further proceedings would be initiated for confiscation of goods or conveyance and levy of penalty as per provision of Section 130 of HGST/CGST Act, 2017.


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