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Lorem ipsum dolor sit amet, test link adipiscing elit. This is strong. Nullam dignissim convallis est. Quisque aliquam. This is emphasized. Donec faucibus. Nunc iaculis suscipit dui. 53 = 125. Water is H2O. Nam sit amet sem. Aliquam libero nisi, imperdiet at, tincidunt nec, gravida vehicula, nisl. The New York Times (That’s a citation). Underline. Maecenas ornare tortor. Donec sed tellus eget sapien fringilla nonummy. Mauris a ante. Suspendisse quam sem, consequat at, commodo vitae, feugiat in, nunc. Morbi imperdiet augue quis tellus.
HTML and CSS are our tools. Mauris a ante. Suspendisse quam sem, consequat at, commodo vitae, feugiat in, nunc. Morbi imperdiet augue quis tellus. Praesent mattis, massa quis luctus fermentum, turpis mi volutpat justo, eu volutpat enim diam eget metus. To copy a file type Dinner’s at 5:00. Let’s make that 7. This text has been struck.
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Typographically, preformatted text is not the same thing as code. Sometimes, a faithful execution of the text requires preformatted text that may not have anything to do with code. Most browsers use Courier and that’s a good default — with one slight adjustment, Courier 10 Pitch over regular Courier for Linux users. For example:
“Beware the Jabberwock, my son! The jaws that bite, the claws that catch! Beware the Jubjub bird, and shun The frumious Bandersnatch!”
Blockquotes
Let’s keep it simple. Italics are good to help set it off from the body text (and italic Georgia is lovely at this size). Be sure to style the citation.
Good afternoon, gentlemen. I am a HAL 9000 computer. I became operational at the H.A.L. plant in Urbana, Illinois on the 12th of January 1992. My instructor was Mr. Langley, and he taught me to sing a song. If you’d like to hear it I can sing it for you.
— HAL 9000
And here’s a bit of trailing text.
The Best 10 Cities to visit in 2013 Cras sit amet libero eros, in ultricies lorem. Nunc et odio neque. Maecenas vehicula interdum hendrerit. Integer hendrerit orci ullamcorper neque pellentesque feugiat.
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Cras sit amet libero eros, in ultricies lorem. Nunc et odio neque. Maecenas vehicula interdum hendrerit. Integer hendrerit orci ullamcorper neque pellentesque feugiat. Aliquam magna metus, fringilla non ultrices id, fringilla eu erat. Phasellus lorem tortor, porttitor volutpat iaculis sed, condimentum ultricies massa. Curabitur ut malesuada elit. Nullam tortor mi, faucibus a laoreet a, ultricies ut est. Etiam erat urna, dapibus vitae sodales eu, sagittis ut nisl. Curabitur vitae tristique felis. Donec consectetur porttitor lectus ac pharetra. Mauris nulla nisi, congue quis eleifend at, dapibus eget augue. Curabitur nunc sem, feugiat sit amet facilisis quis, laoreet id mi.
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Lorem ipsum dolor sit amet, test link adipiscing elit. This is strong. Nullam dignissim convallis est. Quisque aliquam. This is emphasized. Donec faucibus. Nunc iaculis suscipit dui. 53 = 125. Water is H2O. Nam sit amet sem. Aliquam libero nisi, imperdiet at, tincidunt nec, gravida vehicula, nisl. The New York Times (That’s a citation). Underline. Maecenas ornare tortor. Donec sed tellus eget sapien fringilla nonummy. Mauris a ante. Suspendisse quam sem, consequat at, commodo vitae, feugiat in, nunc. Morbi imperdiet augue quis tellus.
HTML and CSS are our tools. Mauris a ante. Suspendisse quam sem, consequat at, commodo vitae, feugiat in, nunc. Morbi imperdiet augue quis tellus. Praesent mattis, massa quis luctus fermentum, turpis mi volutpat justo, eu volutpat enim diam eget metus. To copy a file type Dinner’s at 5:00. Let’s make that 7. This text has been struck.
Preformatted Text
Typographically, preformatted text is not the same thing as code. Sometimes, a faithful execution of the text requires preformatted text that may not have anything to do with code. Most browsers use Courier and that’s a good default — with one slight adjustment, Courier 10 Pitch over regular Courier for Linux users. For example:
“Beware the Jabberwock, my son! The jaws that bite, the claws that catch! Beware the Jubjub bird, and shun The frumious Bandersnatch!”
Blockquotes
Let’s keep it simple. Italics are good to help set it off from the body text (and italic Georgia is lovely at this size). Be sure to style the citation.
Good afternoon, gentlemen. I am a HAL 9000 computer. I became operational at the H.A.L. plant in Urbana, Illinois on the 12th of January 1992. My instructor was Mr. Langley, and he taught me to sing a song. If you’d like to hear it I can sing it for you.
— HAL 9000
And here’s a bit of trailing text.
The Best 10 Cities to visit in 2013 Cras sit amet libero eros, in ultricies lorem. Nunc et odio neque. Maecenas vehicula interdum hendrerit. Integer hendrerit orci ullamcorper neque pellentesque feugiat.
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E-Way Bills Applicability- An Overview
http://arpitguptaclasses.com/blog/2018/04/12/e-way-bills-applicability-overview/
AWhat Is E-Way Bill
EWB Is Electronic Document
Contain Two Parts – Part A And Part B
To Be Generated Before Causing Movement Of Goods On GST Common Portal As Per Rule 138 Of CGST 2017
To Be Generated By Registered Person Who Cause Movement Of Goods Or Transporters
Prior The Actual Movement Of Goods
Generation Of E-Way Bill On EWB Portal
BStakeholder Of EWB
Suppliers – Generate The E-Way Bills And Reject The E-Way Bills Generated By Other Party Against His/Her Name If It Does Not Belong To Him/Her.
Recipients – Generate The E-Way Bills And Reject The E-Way Bills Generated By Other Party Against His/Her Name If It Does Not Belong To Him/Her.
Transporters – Generate The E-Way Bills, Consolidated E-Way Bills And Update The Vehicle Numbers For The E-Way Bills Assigned To Him For Transportation By The Taxpayers.
Department Officers – Verify The E-Way Bills And Consignments Carried With The E-Way Bills.
CWhen And Who Should Prepare Part A Of EWB
Statutory Provision:
Every Registered Person Who Causes Movement Of Goods Of Consignment Value Exceeding Fifty Thousand Rupees—
(I) In Relation To A Supply; Or
(Ii) For Reasons Other Than Supply; Or
(Iii) Due To Inward Supply From An Unregistered Person
Shall, Before Commencement Of Such Movement, Furnish Information Relating To The Said Goods As Specified In Part A Of FORM GST EWB-01, Electronically, On The Common Portal Along With Such Other Information As May Be Required On The Common Portal And A Unique Number Will Be Generated On The Said Portal.
DWho Will Generate E-Way Bill
I. Registration Is Mandatory To Generate EWB – GST Portal / EWB Common Portal
Ii. Only Registered Person Can Generate EWB
Iii. Un Registered Person Cannot Generate EWB
EWho Cause Movement And Shall Generate EWB
Movement Of Goods CausedWho Generate EWB
Supplier Is Registered And Undertakes To Movement Of Goods.Movement Of Goods Caused By SupplierSupplier Will Generate EWB
Recipient Is Registered And Undertakes To Transport.Movement Of Goods Caused By RecipientRecipient Will Generate EWB
Supplier: Unregistered
Recipient: Unregistered And Unknown Recipient.
Movement Of Goods Caused By Unregistered PersonEWB Not Required.
However Unregistered Person Supply Goods Has Option To Generate EWB.
Supplier: Unregistered
Recipient: Unregistered And Known Recipient.
Movement Of Goods Caused By Unregistered Person
Supplier: Unregistered
Recipient: Registered And Known Recipient.
Movement Of Goods Deemed To Be Caused By Registered RecipientRecipient Will Generate EWB.
EWB Generated By Transporter: On An Authorization Received From The Registered Person Can Generate EWB.
EWB Generated By Ecommerce Or Courier Agency: On An Authorization Received From The Consignor
FCases Where Unregistered Person Can Generate Eway Bill
1. Supplier Of Handicraft Goods
2. Un-Registered Supplier Where Recipient Is Unknown, Optional. An Unregistered Person Can Alternatively Enrol And Log In As The Citizen And Generate The E- Way Bill.
GConsignment Value
For The Purposes Of This Rule,
The Consignment Value Of Goods = Determined In Accordance With The Section 15,
Declared In An Invoice,
A Bill Of Supply Or
A Delivery Challan
Includes = CGST + SGST + IGST
Exclude = The Value Of Exempt Supply Of Goods Where The Invoice Is Issued In Respect Of Both Exempt And Taxable Supply Of Goods.
1Consignment Value Is More Than Rs. 50000EWB Is Mandatory,
2Consignment Value Is Less Than Rs. 50000EWB Is Optional
Cases Where EWB Is Required Even If Consignment Value Is Less Than Rs. 50000
Job Worker: Where Goods Are Sent By A
Principal Located In One State Or Union Territory
To A Job Worker Located In Any Other State Or Union Territory,
The E-Way Bill Shall Be Generated Either By The Principal Or The Job Worker, If Registered, Irrespective Of The Value Of The Consignment.
Handicraft Goods: Where Handicraft Goods Are Transported
From One State Or Union Territory
To Another State Or Union Territory
By A Person Who Has Been Exempted
From The Requirement Of Obtaining Registration
Under Clauses (I) And (Ii) Of Section 24,
The E-Way Bill Shall Be Generated By The Said Person Irrespective Of The Value Of The Consignment.
HReason For Movement Of Goods:
I. EWB Is Required For All Transactions Involving Movement Of Goods Whether In The Course Of Supply On Not.
Ii. EWB Is Required Not Whenever There’s A ‘Supply’ But Every Time There’s ‘Movement’ Of Good.
Iii. Every Time There Is Movement Of Goods, Whether By Way Of Supply Of Goods Or Supply Of Services, EWB Will Be Required.
Iv. Movement Of Goods Via Motorised Vehicle Only.For Reason Other Than Supply:A. Exports/Imports
B. Job Work
C. SKD Or CKD
D. Recipient Not Known
E. Supply Of Liquid Gas Where Quantity Is Not Known
F. Supply Return
G. Exhibition Or Fairs
H. For Own Use
I. Supply On Approval Basis
J. Others Etc.
IBefore Commencement Of Such Movement
EWB Must Be Created Before Commencement Of Movement Of Goods.
Exception:
In Case Of Movement Of Goods By Railway, EWB Can Be Generated Even After Movement Of Goods, In Such Case Goods Will Not Be Delivered Until EWB Will Be Presented At The Time Of Delivery.
JInformation Relating To The Said Goods
PART:A
A. GSTIN Of Suppliers & Recipient (URP, If Unregistered)
B. Place Of Delivery (PIN Code Of Place Of Delivery)
C. Document No. (Tax Invoice, Bill Of Supply & Delivery Challan Etc.)
D. Document Date
E. Value Of Goods (Including Tax & Cess)
F. HSN Wise Summary (If Aggregate Turnover Upto 5 Crores; 2 Digits & For More Than 5 Crores; 4 Digits)
G. Reason For Transportation (Select From Dropdown Menu)
PART-B: –
A. Vehicle No. For Road
B. Transport Document Number (GRN, Railway Receipt, Air Way Bill Etc.)
KPart B Of EWB & Generation Of EWB
Part B Of EWB Contain Detail Of Conveyance Carrying Goods For Movement.
EWB Is Not Valid And Usable, Unless Its Part B Is Filled. Part-B Is A Must For The-EWB For Movement Purpose.
Otherwise Printout Of EWB Says It Is Invalid For Movement Of Goods.
Mode Of TransportWho Causing Movement Of GoodsWhen To Generate EWB
By Road
In Own Conveyance Or
Hired Conveyance Or
Public Conveyance
Supplier
Recipient
E-Way Bill Must Be Generated After Filling Part B Of FORM GST EWB-01, Before The Commencement Of Movement Of Goods Either By Person Causing Of Such Movement Of Goods Either As Consignee Or Consignor.
By RoadRegistered PersonWhere EWB Is Not Generated By Registered Person After Filling Part B Of EWB,
Furnish The Information Relating To Transporter On Common Portal.
Transporter On AuthorisationEWB Shall Be Generated By Authorised Transporter
Railway, Air Or VesselPart B Of FORM GST EWB 01, Can Be Filled Evenafter Commencement Of Movement Of Goods.
However In Case Of Transportation Of Goods By Railways, Goods Only Will Be Delivered Only After Production Of E-Way Bill.
LCases Where EWB Is Not Required / Optional
PART APART B
Where Consignment Value Is Less Than Rs. 50000Part A Is OptionalPart B Is Optional
Movement Of Goods By Unregistered SupplierPart A Is OptionalPart B Is Optional
To Unregistered Recipient
WherePart A Is MandatoryPart B Is Optional
Goods Transported Within State Or UT
From Place Of Consigner
To Place Of Transporter
For Further Transportation
WherePart A Is MandatoryPart B Is Optional
Goods Transported Within State Or UT
From Place Of Transporter
To Place Of Consignee
For Further Transportation
MUnique Reference Number
On Generation EWB, URN Shall Be Given To
1. Supplier
2. Recipient
3. Transporter
Validity: Such URN Shall Be Valid For 15 Days For Updation Of PART B Of EWB-01.
NMultiple Vehicle Used For Transportation – Same Transporter
Goods Transferred From One Conveyance To Other Conveyance For Any Reason:
Detail Of New Conveyance Will Be Updated In PART B Of EWB Before Such Transfer By Supplier, Recipient, Transporter
OMultiple Transporter
In Case Part B Is Not Filed: Supplier, Recipient Or Transporter, May Assign The EWB Number To Another Registered Or Enrolled Transporter
In Case Part B Is Filed: Where Detail Of Conveyance Has Been Filed In Part B Of EWB By Transporter, Such EWB Can Not Be Assign To Another Transporter By Supplier Or Recipient.
PConsolidated EWB
A. Where Multiple Consignments Are Intended To Be Transported In One Conveyance,
B. The Transporter May Indicate The Serial Number Of E-Way Bills Generated In Respect Of Each Such Consignment Electronically On The Common Portal And
C. A Consolidated E-Way Bill In FORM GST EWB-02 Maybe Generated By Him On The Said Common Portal Prior To The Movement Of Goods.
QTransporter To Be Responsible For Generation Of EWB
In Case, Supplier Or Recipient Has Not Generated EWB And Consignment Value Is More Than Rs. 50000 Transporter Will Be Responsible For Generation Of EWB.
Where Goods Are Supplies Via Ecommerce Operator Or Courier Agency, EWB Can Be Generated By Such Ecommerce Operator Or Courier Agency.
REWB To GSTR 1
Information Furnished In PART A Of EWB:
To Registered Person: Can Use This Information For GSTR -1 Purpose.
To Unregistered Person: Information Shall Be Shared Via Email Or Phone Number.
SCancellation/Deletion/Modification Of EWB
Where Goods Have Not Been Verified As Per Rule 138(B) In Transit: EWB Can Be Cancelled Only Within 24 Hours Of Generation On EWB Portal.
Where Goods Have Been Verified As Per Rule 138(B) In Transit: EWB Cannot Be Cancelled In Any Case.
Deletion Of EWB: EWB Cannot Be Deleted
Modification Of EWB: Once Generated, PART A Of EWB Cannot Be Edited. Only PART B Can Be Updated As Per Requirements.
TValidity Of EWB
S NoDistanceValidity Period
1Up To 100 KmOne Day In Case Of Other Than Over Dimensional Cargo
2For Every 100 Km Or Part Thereof There AfterOne Additional Day In Case Of Other Than Over Dimensional Cargo
3Up To 20 KmOne Day In Case Over Dimensional Cargo
4For Every 20 Km Or Part Thereof There AfterOne Additional Day Over Dimensional Cargo
Extension Validity By Commissioner: Commissioner May Extend The Validity For Certain Categories Of Specified Goods.
Extension Validity By Transporter: Only In Exception Case, By Updating Part B Of EWB.
Counting Of Period Of Validity: Period Of Validity Shall Be Counted From The Time At Which The E-Way Bill Has Been Generated And Each Day Shall Be Counted As The Period Expiring At Midnight Of The Day Immediately Following The Date Of Generation Of E-Way Bill.
UAcceptance Of EWB With In 72 Hours
A. Supplier Or Recipient Shall Communicate His Acceptance Or Rejection Of The Consignment Covered By EWB.
B. Such Acceptance Or Rejection Should Be With In 72 Hours Or Time Of Delivery Of Goods, Which Ever Is Earlier.
C. In Case No Acceptance Or Rejection Is Communicated, It Shall Deemed To Be Accepted.
VPenalties For Not Carrying EWB
Penalty For Certain Offence:
A Taxable Person, Registered Person And Any Person, Transports Any Taxable Goods Without The Cover Of Documents As May Be Specified In This Behalf I.E. Eway Bill; Shall Be Liable To A Penalty Of Rs. 10,000/- Or Tax Sought To Be Evaded, Whichever Is Higher.
Detention, Seizure And Release Of Goods And Conveyance In Transit
As Per Section 129 Of The CGST Act’2017,
Where Any Person Transport Or Store Any Goods, In Contravention Of This Act And Rules Contravention, All Such Goods And Conveyance And Documents Shall Be Liable To Detention Or Seizure, Shall Be Released With Penalty;–
Where The Owner Of The Goods Come Forward To Pay Tax And Penalties
A. In Case Of Taxable Goods; 100% Of The Tax Payable & Penalty.
B. In Case Of Exempted Goods; 2% Of The Value Of Goods Or Rs. 25,000/-, Whichever Is Less.
C. Upon Furnishing Of Security Equivalent To Amount Above
Where The Owner Of The Goods Does Not Come Forward To Pay Tax And Penalties;
A. In Case Of Taxable Goods; 50% Of The Value Of The Goods Reduced By The Tax Amount Paid,
B. In Case Of Exempted Goods; 5% Of The Value Of Goods Or Rs. 25,000/-, Whichever Is Less.
C. Upon Furnishing Of Security Equivalent To Amount Above
No Such Goods Or Conveyance Shall Be Detained Or Seized Without Serving An Order Of Detention Or Seizure On The Person Transporting The Goods.
No Tax, Interest Or Penalty Shall Be Determined Without Giving An Opportunity Of Being Heard.
The Goods So Detained Or Seized Shall Be Released, On A Provisional Basis, Upon Execution Of A Bond And Furnishing Of A Security, Or On Payment Of Applicable Tax, Interest And Penalty Payable (Section 67(6) – Power Of Inspection, Search And Seizure)
On Payment Of Tax And Penalties, All Proceeding Shall Be Deemed To Be Concluded.
In Case Of Non-Payment Of Tax And Penalties, Further Proceeding U/S 130 Shall Be Initiated.
Confiscation Of Goods And Conveyance And Levy Of Penalties:
Where The Person Transporting Any Goods Or The Owner Of The Goods Fails To Pay The Amount Of Tax And Penalty Within 7 Days Of Such Detention Or Seizure, All Such Goods Or Conveyances Shall Be Liable To Confiscation And The Person Shall Be Liable To Penalty As Under
A. Penalties Which Should Not Be More Than Market Value Of Goods Less Tax There On
B. Penalties Which Should Not Be Less Than Penalties U/S 129(1)
No Order For Confiscation Of Goods Or Conveyance Shall Be Made Without Giving An Opportunity Of Being Heard.
WDocument/Device To Be Carried With Conveyance
Person In Charge Will Carry Following Document With Conveyance
A. Invoice, Bill Of Supply Or Delivery Challan
B. Copy Of EWB Or Number Of EWB, Required Only In Case Of Transport By Road.
Invoice Reference Number (IRN) Can Also Be Obtain In Place Of Actual Invoice Copy. Such IRN Shall Be Valid For 30 Days. Such IRN Can Be Obtain By Filling GST INV-1
EWB Not Required In Exception Cases: Commissioner By Notification, Allow To Keep Following Document With Conveyance In Place Of EWB.
1. Invoice, Bill Of Supply Or Delivery Challan
XVerification Of Documents And Conveyances
1. Commissioner Or Authorised Office, Can Intercept Any Vehicle To Verify EWB In Physical Or Electronic Form.
2. Verification Can Be Done Via Radio Frequency Identification Device.
3. Physical Verification Of Conveyance Can Also Be Carried Out.
YInspection And Verification Of Goods
Inspection Report Of Verification:
A. A Summary Report Of Every Inspection Of Goods In Transit Shall Be Recorded Online
B. By The Proper Officer In Part A Of FORM GST EWB-03 Within 24 Hours Of Inspection And
C. The Final Report In Part B Of FORM GST EWB-03 Shall Be Recorded Within 3 Days Of Such Inspection.
No Further Verification Of Conveyance:
A. No Further Verification Of Conveyance Will Be Done, In Case It Is Done At One Place
B. In Case Specific Information Is Received, Such Verification Can Be Done Again.
ZFacility For Uploading Information Regarding Detention Of Vehiclearpi
Where A Vehicle Has Been Intercepted And Detained For A Period Exceeding 30 Minutes,
The Transporter May Upload The Said Information In FORM GST EWB-04 On The Common Portal.
for more information, stay tuned with- http://arpitguptaclasses.com/
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Cras sit amet libero eros, in ultricies lorem. Nunc et odio neque. Maecenas vehicula interdum hendrerit. Integer hendrerit orci ullamcorper neque pellentesque feugiat. Aliquam magna metus, fringilla non ultrices id, fringilla eu erat. Phasellus lorem tortor, porttitor volutpat iaculis sed, condimentum ultricies massa. Curabitur ut malesuada elit. Nullam tortor mi, faucibus a laoreet a, ultricies ut est. Etiam erat urna, dapibus vitae sodales eu, sagittis ut nisl. Curabitur vitae tristique felis. Donec consectetur porttitor lectus ac pharetra. Mauris nulla nisi, congue quis eleifend at, dapibus eget augue. Curabitur nunc sem, feugiat sit amet facilisis quis, laoreet id mi.
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Lorem ipsum dolor sit amet, consectetur adipiscing elit. Mauris metus tortor, commodo sit amet tempor id, gravida eget orci. In molestie feugiat nunc ac lobortis. Ut non nisi dolor, ac ultricies lorem. Vestibulum non lectus in arcu gravida malesuada. Curabitur sed sollicitudin mi. Aenean sit amet tortor ac arcu gravida rutrum eget ac dui.
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Lorem ipsum dolor sit amet, consectetur adipiscing elit. Mauris metus tortor, commodo sit amet tempor id, gravida eget orci. In molestie feugiat nunc ac lobortis. Ut non nisi dolor, ac ultricies lorem. Vestibulum non lectus in arcu gravida malesuada. Curabitur sed sollicitudin mi. Aenean sit amet tortor ac arcu gravida rutrum eget ac dui.
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Lorem ipsum dolor sit amet, consectetur adipiscing elit. Mauris metus tortor, commodo sit amet tempor id, gravida eget orci. In molestie feugiat nunc ac lobortis. Ut non nisi dolor, ac ultricies lorem. Vestibulum non lectus in arcu gravida malesuada. Curabitur sed sollicitudin mi. Aenean sit amet tortor ac arcu gravida rutrum eget ac dui.
This is a Heading Element 4
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Mauris metus tortor, commodo sit amet tempor id, gravida eget orci. In molestie feugiat nunc ac lobortis. Ut non nisi dolor, ac ultricies lorem. Vestibulum non lectus in arcu gravida malesuada. Curabitur sed sollicitudin mi. Aenean sit amet tortor ac arcu gravida rutrum eget ac dui.
This is a Heading Element 5
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Mauris metus tortor, commodo sit amet tempor id, gravida eget orci. In molestie feugiat nunc ac lobortis. Ut non nisi dolor, ac ultricies lorem. Vestibulum non lectus in arcu gravida malesuada. Curabitur sed sollicitudin mi. Aenean sit amet tortor ac arcu gravida rutrum eget ac dui.
This is a Heading Element 6
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Mauris metus tortor, commodo sit amet tempor id, gravida eget orci. In molestie feugiat nunc ac lobortis. Ut non nisi dolor, ac ultricies lorem. Vestibulum non lectus in arcu gravida malesuada. Curabitur sed sollicitudin mi. Aenean sit amet tortor ac arcu gravida rutrum eget ac dui.
Lorem ipsum dolor sit amet, test link adipiscing elit. This is strong. Nullam dignissim convallis est. Quisque aliquam. This is emphasized. Donec faucibus. Nunc iaculis suscipit dui. 53 = 125. Water is H2O. Nam sit amet sem. Aliquam libero nisi, imperdiet at, tincidunt nec, gravida vehicula, nisl. The New York Times (That’s a citation). Underline. Maecenas ornare tortor. Donec sed tellus eget sapien fringilla nonummy. Mauris a ante. Suspendisse quam sem, consequat at, commodo vitae, feugiat in, nunc. Morbi imperdiet augue quis tellus.
HTML and CSS are our tools. Mauris a ante. Suspendisse quam sem, consequat at, commodo vitae, feugiat in, nunc. Morbi imperdiet augue quis tellus. Praesent mattis, massa quis luctus fermentum, turpis mi volutpat justo, eu volutpat enim diam eget metus. To copy a file type Dinner’s at 5:00. Let’s make that 7. This text has been struck.
Preformatted Text
Typographically, preformatted text is not the same thing as code. Sometimes, a faithful execution of the text requires preformatted text that may not have anything to do with code. Most browsers use Courier and that’s a good default — with one slight adjustment, Courier 10 Pitch over regular Courier for Linux users. For example:
“Beware the Jabberwock, my son! The jaws that bite, the claws that catch! Beware the Jubjub bird, and shun The frumious Bandersnatch!”
Blockquotes
Let’s keep it simple. Italics are good to help set it off from the body text (and italic Georgia is lovely at this size). Be sure to style the citation.
Good afternoon, gentlemen. I am a HAL 9000 computer. I became operational at the H.A.L. plant in Urbana, Illinois on the 12th of January 1992. My instructor was Mr. Langley, and he taught me to sing a song. If you’d like to hear it I can sing it for you.
— HAL 9000
And here’s a bit of trailing text.
The Best 10 Cities to visit in 2013 Cras sit amet libero eros, in ultricies lorem. Nunc et odio neque. Maecenas vehicula interdum hendrerit. Integer hendrerit orci ullamcorper neque pellentesque feugiat.
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