Quick Summary
The GST Council has recommended changes to the provisions governing e-way bills, inspection and detention of goods under the CGST Act, 2017. The proposed amendments aim to reduce unnecessary interception of goods in transit, improve transportation efficiency and make GST compliance easier for businesses. The recommendations cover Sections 68, 129 and 130 of the CGST Act, which deal with the inspection of goods in transit, detention and seizure, and confiscation of goods and conveyances. Rati
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FAQ :
The GST Council has recommended amendments to sections 68, 129, and 130 of the CGST Act. These changes aim to ensure that conveyances carrying goods can only be intercepted with specific intelligence and authorisation from an officer of Joint Commissioner rank or above.
Inspection and further action for detention or seizure can now only be taken if the supplier or recipient is located or registered in the state where the interception is made. This means goods in transit states will not be intercepted under these specific rules.
Yes, goods can still be inspected, detained, or seized irrespective of jurisdiction if no e-way bill has been generated, or if the conveyance lacks documentation showing the origin or destination of the goods.
The provision for confiscation of goods or conveyances under section 130 of the CGST Act will not apply to goods and conveyances that are in transit.
The primary goal is to enable the smoother movement of goods and conveyances, thereby improving business supplies and enhancing transportation efficiency.
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