E-way bill verifications- issues - GST - States - CST/GST/Cir/2019/62-72

GOVERNMENT OF JAMMU AND KASHMIR State Taxes Department EXCISE AND TAXATION COMPLEX, RAILHEAD PANAMA CHOWK, JAMMU Tele-Fax: 0191-2477934 Tel: 0194-2470920 Email: [email protected] Web Portal : www.jkcomtax.gov.in Sub: E-way bill verifications - issues CIRCULAR Section 68 of the Jammu and Kashmir Goods and Services Tax Act 2017 read with Rule 138 of J K GST Rules 2017 envisages procedures to be adopted for interception/verification of the vehicles carrying goods in movement. The State of Jammu and Kashmir through various notifications had announced the implementation of e-way bill system for interstate Supply of goods w.e.f. 1st April 2018 and for intrastate supply of goods w.e.f. 1st June 2018.Since its roll out, only 14000 taxpayers have registered themselves on the system for generation of e-way bills and on an average 40000 e-way bills are getting generated every month for interstate transactions and approximately. 110000 for intrastate transactions. The department of State Taxes has been mandated to verify the e-way bills alongwith other documents accompanying the goods in transit. The data available with this office reveals that only 35% of the e-way bills generated are verified by the proper officers and-even this has been reduced considerably for the month of December, 2018 and January 2019. Any slackness in verification of e-way bills is a serious issue which directly has a consequence on the return filing compliance and revenue collection of the State. Checking and monitoring of the movement of goods is a routine duty and has to be carried out to arrest the tendency of evasion /avoidance of tax. Through this circular, all the officers who have been assigned the job of e-way bill verification are directed to increase the verifications and the status report of the same shall be analyzed on weekly basis and the failure to comply with the directions will surely impact the appraisal of the officers. ( P.K. Bhat) KAS Commissioner State Taxes, J K No. CST/GST/Cir/2019/62-72 Dated 07.02.2019