Only those goods or conveyances can be detained in respect of which any violation is made; Govt. clarifies

No Comments

The Central Board of Indirect Taxes & Customs (“CBIC”) has clarified that only such goods or conveyances should be detained in respect of which the violation of the GST provisions has been made. For example, when a conveyance carrying 25 consignments is intercepted and the person-in-charge produced e-way bills and other relevant documents for 20 consignments only. In this case, the detention can be made only with respect to 5 consignments and conveyance in respect of which the violation has been made.

Read More at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_No.49.pdf;jsessionid=06952C86436A362A309F2C2EB6516B2B

CLOSE
CLOSE