e-way bill number on invoice, print out or SMS all are legal. UP GST circular detailing procedure for interception, detention seizure of transport vehicle
In line with the recommendations made by the GST Council in its 27th meeting and the consequent directions of the CBIC, Uttar Pradesh GST (Commercial Tax) Department has issued a detailed circular/advisory to its officers regarding procedure for interception, detention or seizure of transport vehicle during the checking of goods transported.
Procedure for interception, detention or seizure of transport vehicle during the checking of goods transported in Uttar Pradesh
The highlights of the said circular are as under:
The “proper officer” who is so authorised, may intercept any transport vehicle to check/verify goods or the documents related to goods transported. On being intercepted, the person incharge of the transport vehicle shall produce the documents related to the vehicle and the goods. The proper officer shall examine the documents/goods and prime facie if no discrepancy is found, the transport vehicle shall be allowed onward journey. The person in charge of the transport vehicle may have e-way bill number or its print out or SMS or it might be written on the invoice, all these forms of e-way bill shall be legally permissible. Where the facility to online verify e-way bill is available it can be done so at http://ewaybillgst.gov.in or through Mobile App. It can also be verified by sending EWBVER <EWB_NO> (for example EWBVER 120100231897) SMS to the mobile number 7738299899.
The “Proper Officer” under Rule 138B of SGST Rules is the officer who, under order issued from time to time under section 68(3) of SGST Act, has been authorised for verification of e-way bill, to intercept and check the goods and transport vehicle.
Where the person in charge of the transport vehicle fails to produce any document or where the proper officer is willing to investigate , then the statement of the vehicle in charge shall be recorded in FORM GST MOV-01. In addition, the proper officer, for the purpose of the physical verification of the goods and verification of the related documents, shall direct the person in charge of the vehicle to station the transport vehicle at the place mentioned in FORM GST MOV-02. Within 24 hours of the issue of FORM GST MOV-02, the proper officer shall by logging to http://mis/ewaybillgst.gov.in prepare a verification report in Part-A of FORM GST EWB-03 which shall be uploaded to the common portal.
The proper officer shall complete the investigation within three working days from the issue of FORM GST MOV-02. The time can be increased to further three days by obtaining permission in FORM GST MOV-03 from Joint Commissioner and a copy of the same shall be served on the person in charge of the vehicle.
After completing the physical verification, the report of the same shall be made out in FORM GST MOV-04 which shall be provided to the person incharge of the vehicle. Also the final report of the physical verification shall be uploaded in Part-B of FORM GST EWB-03.
If no discrepancy is found in physical verification of goods and the vehicle, the proper officer shall after passing order in FORM GST MOV-05 let the vehicle go. However if the officer believes that the under section 129 of SGST Act, detention is required, he will issue detention order in FORM GST MOV-06 and intimate the amount of tax and penalty notice in FOTM GST MOV-07 to the person in charge of the vehicle.
In payment of penalty, goods and vehicle shall be released by passing order in FOTM GST MOV-05. Thereafter, order shall be uploaded at common portal in FORM GST MOV-09 and the demand shall be added to electronic liability register and the payment shall be credited.
If the proper officer believes that goods is being transported for tax evasion, he may issue notice in FORM GST MOV-10.
The circular further deals with various issues like furnishing of Bond, objection raised to tax demand and penalty, seizure of goods, auction of seized goods, perishable and hazardous goods etc.