Walkthrough Series- Analysis and Interpretations of GST Notices- Part 2
Over this blog series, we are trying to bring out various aspects of GST notices and how to handle it. Notices for E Way Bills: Notice for E Way bill has a restricted scope, where the challenge remains for the proper officer is to probe into the due process compliance and to uphold the principles of natural justice. In linkage to upholding natural justice, the procedure set in law is guided by circulars 41, 49 and 64. Circular 41: Procedure for inspection of goods in movement – A brief analysis: The circular lays down the procedure for the inspection, detention, release and confiscation of the goods and conveyances. As provided in Section 68 of the CGST Act, 2017, the person in charge of the conveyance to carry essential documents which are: Invoice/ bill of supply / delivery challan Copy of E-Way bill in physical form (OR) E-Way Bill Number in Electronic form If carrying imported goods, then, Bill of Entry of such goods and the Date of Bill of ...