The Haryana Government has issued guidelines for departmental officers for conducting roadside checking under the Goods and Services Tax (GST) Act.
“The GST was rolled out across the country on July 1. Accordingly, certain guidelines are required to be followed while conducting road side checking under GST Act, said a spokesman of Excise and Taxation Department.
He said that the person-in-charge of a conveyance carrying any goods would carry the documents like a trip sheet or log book, tax invoice or delivery challan or bill of supply or bill of entry, in respect of the goods being carried.
While referring to the action which the officer concerned conducting roadside checking may take, he said that inspection of goods in movement would be done as per provision of Section 68 of HGST/CGST Act, 2017. The documents accompanying the goods would be matched in accordance with the notification notified under Rule 138 of HGST/CGST Act, 2017.
In case of any discrepancy, the officer concerned would record the statement of the owner or the person-in-charge of the goods. He would issue detention order of the goods and conveyance in which the goods are carried and would also prepare an inventory of the goods contained in the conveyance in the presence of the owner or the person-in-charge of the goods. The valuation of goods would be done as per market value of the goods in the presence of the owner or the person-in-charge of the goods, said the spokesman.
He said that the officer would issue a show cause notice to the owner or the person-in-charge of the goods describing the amount of tax and penalty payable.
After receipt of the reply, the officer concerend would pass an order imposing tax and penalty as per provision of HGST/CGST Act, 2017 and release the goods and conveyance; releasing the goods and the conveyance upon furnishing a security equivalent to the amount payable under the Act read with Rule 140 of Inspection, search and seizure rules.
Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as per the order of the proper officer within seven days of such detention or seizure, further proceedings would be initiated for confiscation of goods or conveyance and levy of penalty as per provision of Section 130 of HGST/CGST Act, 2017, added the spokesman.