Assam GST Department Releases Guidelines for Standard Operating Procedure on Road Vigilance [Read Order]

The Assam GST Department issued comprehensive guidelines through Instruction No. 20/2025-GST, laying down the Standard Operating Procedure (SOP) for road vigilance operations aimed at curbing tax evasion and ensuring compliance with e-way bill provisions under the Assam GST Act, 2017. The SOP came into effect on 5th June 2025, as per the notification signed by Jitu Doley, IRS, Commissioner of Taxes, Assam.

Objective of the SOP

The core purpose of the SOP is to strengthen enforcement against the illegal movement of goods and to ensure that transporters and suppliers adhere to e-way bill requirements. The SOP is rooted in Section 68 of the Assam GST Act, 2017, along with Rules 138 to 138D of the Assam GST Rules, 2017, which empower officers to intercept and inspect vehicles in transit.

Key Operational Features

The road vigilance will be primarily carried out at strategic check-points in Srirampur (Kokrajhar district) and Chagolia (Dhubri district). Dedicated teams comprising one Superintendent, two Inspectors, and two Assistants will be deployed daily, supported by 20 assistants and Grade-IV staff.

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Each team is tasked with checking approximately 200 vehicles per day, ensuring that all inspections are recorded in the e-way bill portal. Officers are also required to maintain a detailed logbook and submit a daily report by 9:00 AM the following day to the Apex Office. The report must include the time and location of checks, vehicle and driver details, findings, reasons for detention (if any), and penalty recovery.

Emphasis on Technology and Transparency

The SOP mandates the use of CCTV cameras and body-worn cameras to document inspection proceedings. Footage will be reviewed by the Apex Office to ensure accountability and to discourage misuse of power.

Guidelines for Non-GST Goods

For goods exempt from e-way bill requirements, such as alcohol for human consumption, petrol, and diesel, officers must follow procedures under the Assam VAT Act, 2003. Relevant documents like delivery notes, road permits, or transit passes are to be checked to prevent misuse.

Compliance and Conduct

The Assam GST Department has stressed the need for minimal disruption to traffic and the avoidance of indiscriminate checks. Officers are instructed to strictly adhere to the procedures laid out under the Assam GST Act and departmental instructions. Non-compliance or misuse of power will be dealt with strictly.

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