The State Government of Tamil Nadu has issued a detailed instructions for the GST Intelligence Wing, Roving Squad wherein the Government has instructed the officers to impose maximum penalty under section 129 of the Tamil Nadu GST Act in cases where the ‘Ship To’ address in E-way bill differed from where the goods are being actually delivered which is an unregistered place of the consignee, who is a registered tax payer, but the place of delivery is in another locality i.e. PIN Code mentioned in the E way bill is different.
The Joint Commissioners (ST), Intelligence have raised certain queries. regarding booking of offences by the Roving Squad officers under the provisions of the TNGST Act, 2017 and requested that suitable guidelines may be given for uniformity in levy of penalty relating to various types of offences noticed by the Roving Squad officers and to perform in an efficacious manner.
A 16 page circular issued by the State Government has dealt with clarification based on issues.
The circular stated that in cases where the ‘Ship To’ address in E way bill differed from where the goods are being actually delivered which is an unregistered place of the consignee, who is a registered tax payer, but the place of delivery is in same locality i.e. having the same PIN Code as mentioned in the E – way bill, “As per Rule 19 (1) of the TNGST Rules, the registered person shall within a period of 15 days’ from the date of change in any particulars of registration, submit an application for amendment regarding additional place of business in the common portal. (i) In this regard, if valid rental / lease agreement etc. is produced as proof of unregistered place of business, and if the date of such rental/lease agreement is within 15 days prior to the date of checking of vehicle, minor penalty of Rs.5,000/- shall be levied as per Section-125 of the of the Act TNGST Ac., 2017. (ii) If Application Reference Number (ARN) has already been generated regarding declaration of additional place of business and produced for verification and if the date and time of generation of ARN is prior to the check of movement of the vehicle by the Official, no penalty is to be levied. (iii) If no ARN and no valid rental / lease agreement is produced as above, penalty of Rs.25,000/- under Section 125 is to be levied. (iv)If the registered person repeats the same offence, (more than once in a calendar month or twice in a calendar quarter or thrice in a financial year) maximum penalty u nder Section129 is to be levied.”
It was further clarified that if the ‘Ship To’ address in Eway bill differed from where the goods are being actually delivered which is a registered place of the consignee, “)If the registered person repeats the same offence, (more than once in a calendar month or twice in a calendar quarter or thrice in a financial year) maximum penalty of Rs.25000/- under Section 125 of the TNGST Act,2Ol7 is to be levied.”
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