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 Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018

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..... ernment of Punjab Department of Excise and Taxation Circular No.03/2022(Circular No. 64/38/2018-GST) Patiala, Dated : 21.03.2022 To, All Additional Commissioners of State Tax / Joint Commissioners of State Tax / Deputy Commissioners of State Tax/ Assistant Commissioners of State Tax / State Tax Officers , Punjab Subject: Modification of the procedure for interception of c .....

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..... The matter has been examined. In order to clarify this issue and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Commissioner, in exercise of its powers conferred under section 168 of the Punjab Goods and Services Tax Act, 2017 (hereinafter referred to as the PGST Act ) hereby clarifies the said issue hereunder. 3. Section 68 of the PGS .....

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..... oad as per Explanation (2) to rule 138(3) of the PGST Rules, except in the case where the goods are transported for a distance of up to fifty kilometers within the State or Union territory to or from the place of business of the transporter to the place of business of the consignor or the consignee, as the case may be. 4. Whereas, section 129 of the PGST Act provides for detention and seizure o .....

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..... ons: 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 the 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 consig .....

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