Carriage of undeclared goods - GST - States - 04/2018-GST

GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 CIRCULAR No. 04/2018-GST Dated Dispur, the 6th February, 2018. Subject: Carriage of undeclared goods - Reg. No. CT/GST-15/2017/68 . It is brought to our notice that vehicles are carrying goods in excess of quantity as declared in the prescribed documents ( tax invoice, e-waybill, inward permit, export invoice, challan etc.). This action is found in contravention of the provisions of Assam GST Act, 2017. Therefore, in exercise of powers conferred under section 168 of the Assam Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, following issues are being clarified hereunder: Under section 68 of the Assam GST Act, 2017, person in charge of a conveyance carrying any consignment of goods shall carry documents prescribed in rule 138 r/w. rule 55 of the Assam GST Rule, 2017 with him. The proper officer can intercept such vehicle at any place and the person in charge of the said conveyance shall produce the documents so prescribed and allow to inspect the goods, if required. Section 129 of the said Act provides that, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released after realisation of tax and penalty or payment of security. Carriage of goods in excess of above stated documents are to be treated as unaccounted goods and intended to be a supply in the State of Assam. Therefore, they are liable for levy of tax, penalty and cess wherever is applicable under the above provisions of the Assam GST Act, 2017. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. Sd/- Anurag Goel, Commissioner of State tax, Assam, Dispur, Guwahati