Modification of the procedure for interception of conveyances for inspection of goods in movement,' and detention, release and confiscation of such goods and conveyances, as clarified in GST Circular No. 05/2018 dated 26.04.2018 issued by this office and notification issued by CBIC No. 49/23/2018-GST dated 21.06.2018.

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..... tates - Rajasthan Government Commercial Tax Department F.17(134) ACCT/GST/2017/3877 Date: 26.09.2018 GST Circular No. 8/2018 All Joint Commissioner (Adm.), Commercial Taxes Department, Subject: Modification of the procedure for interception of conveyances for inspection of goods in movement,' and detention, release and confiscation o .....

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..... cross the field formations, in exercise of powers conferred by section 168 (1) of the Rajasthan Goods and Services Tax Act, 2017, hereinafter referred to as RGST Act , following clarifications are issued. 4. Section 68 of the RGST Act read with rule 138A of the Rajasthan Goods and Services Tax Rules, 2017 (hereinafter referred to as 'the RGST Rules') requires that the person in charge .....

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..... tres from within the State or from the place of business of the transporter to the place of business of the consignor or the consignee, and where goods are transported for a distance of upto fifty kilometres for the purpose of job work as provided in notification No. F.17(131)ACCT/GST/2017/3343 dated 08.08.2018. 5. Whereas, section 129 of the RGST Act provides for detention and seizure of goods .....

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..... a) Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct; b) Error in the pin-code but address of the, Consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill; c) Error in the address of the consignee .....

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