The Haryana State Government today issued guidelines road side checking and for inspection/detention of conveyances under the new Goods and Services Tax (GST) regime.
As per the current GST law, the Government is empowered to prescribe the documents which must be carried by the person-in-charge of the conveyance carrying any consignment of goods.
The new indirect tax law also provides for e-way bill system, which is an electronic bill which will be required for the movement of goods in case the value of the goods is above 50 thousand rupees. The bill can be generated from the GSTN portal and every registered taxpayer must require this e-way bill along with the goods transferred.
Rule 138 of the HGST/CGST Rules, 2017 provides that till the implementation of the E-way Bill system, the government can specify the documents which must be carried at the time of conveyance.
The present circular prescribes that the person-in-charge of the conveyance should carry the following documents,
- A trip sheet or log book
- Tax invoice/ delivery challan/ bill of supply or bill of entry
It is stated that the inspection of goods in movement will be done in terms with section 68 of the HGST/CGSTActs.
If the officer found any discrepancy, he shall record the statement of the owner/person-in-charge of the conveyance and can detain the goods, if found necessary.
The Officer must prepare an inventory of the goods contained in the conveyance. Following detention, penalty proceedings can be initiated.
Read the full text of the Circular below.