RELEVANT STATUTORY PROVISIONS
RELEVANT SECTIONS OF CGST ACT & CGST RULES RELATED TO E WAY BILL
Section 68 | Inspection of Goods in Movement. |
Section 129 | Detention, seizure and release of goods and conveyances in transit. |
Section 130 | Confiscation of goods or conveyances and levy of penalty. |
Rule 138 | Information to be furnished prior to commencement of movement of goods and generation of e-way bill. |
Rule 138A | Documents and devices to be carried by a person in-charge of a conveyance. |
Rule 138B | Verification of documents and conveyances. |
Rule 138C | Inspection and verification of goods. |
Rule 138D | Facility for uploading information regarding detention of vehicle. |
Rule 138E | Restriction on furnishing of information in Part A of FORM GST EWB-01. |
Rule 144A | Recovery of penalty by sale of goods or conveyance detained or seized in transit. |
Rule 154 | Disposal of proceeds of sale of goods and movable or immovable property. |
RELEVANT NOTIFICATIONS
Date of | Notification No. | Summary |
28-6-2017 | 09/2017-Central Tax | Specifying Date on which Section 68 and Section 129 of the CGST Act 2017, shall come into force. |
28-6-2017 | 10/2017-Central Tax | Rule 138 – e way bills - was notified. |
30-8-2017 | 27/2017-Central Tax | Rule 138, Rule 138A to Rule 138D - Information to be furnished prior to commencement of movement of goods and generation of e-way bill – substituted. |
15-9-2017 | 34/2017-Central Tax | Rule 138 – Proviso inserted to sub rule (1). |
29-12-2017 | 74/2017-Central Tax | Date from which e way bill shall come into force notified. |
23-1-2018 | 03/2018-Central Tax | Rule 138, Rule 138A to Rule 138D – Substituted. |
2-2-2018 | 11/2018-Central Tax | Postponement of e way bill rules coming into force. |
7-3-2018 | 12/2018-Central Tax | Rule 138, Rule 138A to Rule 138D – Substituted. |
23-3-2018 | 15/2018-Central Tax | Appointing 1st day of April, 2018 as the date from which notification 12/2018-Central Tax shall come into force. |
13-06-2018 | 26/2018-Central Tax | Insertion of empty cylinders for packing of LPG moved for reasons other than supply is included in list annexed to Rule 138(14) for no e-way bill required. |
19-06-2018 | 28/2018-Central Tax | Proviso under rule 138C to extend time for recording final report in Part B of FORM GST EWB-03 by further period not exceeding 3 days. |
04-09-2018 | 39/2018-Central Tax | Insertion of proviso under rule 138A to carry copy of bill of entry filed by importer in case of imported goods along with other documents and indicate number and date of BOE in Part A of FORM GST EWB-01. |
31-12-2018 | 74/2018-Central Tax | Insertion of Rule 138E restricting on furnishing of information in Part A of FORM GST EWB-01 for person not filing returns for consecutive two tax periods or Quarters as the case may be. |
01-02-2019 | 02/2019-Central Tax | Extends days for payment of tax and penalty u/s 129(1) from 7 days to 14 days. |
23-04-2019 | 22/2019-Central Tax | Appointing 21st day of June, 2019 as a date from which provision of Rule 138E shall come into force. |
21-06-2019 | 25/2019-Central Tax | Substituting date from 21st day of June, 2019 to 21stAugust, 2019, from which the provision of Rule 138E shall come into force. |
28-06-2019 | 31/2019-Central Tax |
Person availing composition scheme under N. No. 02/2019-Central Tax (Rate) dated 07th March 2019 shall also not be allowed to upload Part A of FORM GST EWB- 01 in case of default in filing returns in FORM GST CMP-08 for two consecutive quarters. |
18-07-2019 | 33/2019-Central Tax | Provides for application in FORM GST EWB-05 to allow the regd person to furnish information in PART A of FORM GST EWB-01 though return defaulter for two consecutive tax periods. Order for the same would be passed in FORM EWB-06. |
20-08-2019 | 36/2019-Central Tax | Seeks to extend the date from 21st day of August, 2019 to 21st November, 2019, for blocking & unblocking of e-way bill facility, from which the provision of Rule 138E shall come into force. |
03-04-2020 | 35/2020-Central Tax (For Covid-19) | E-way bill generated under rule 138 of the CGST Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15 th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020. |
05-05-2020 | 40/2020-Central Tax (For Covid-19) | Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. |
09-06-2020 | 47/2020-Central Tax (For Covid-19) | Seeks to amend Notification No. 40/2020 - Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. |
27-06-2020 | 55/2020-Central Tax (For Covid-19) | Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020. |
30-09-2020 | 72/2020 - Central Tax | Amending and inserting substituted Rule 138A(2) |
22-12-2020 | 94/2020 - Central Tax | Amending Rule 138(10) and Rule 138E WEF 01/01/2021. |
01-05-2021 | 14/2021-Central Tax | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021. |
01-06-2021 | 24/2021-Central Tax | Seeks to further extend specified compliances falling between 15.04.2021 to 30.05.2021 till 30.06.2021. |
29-08-2021 | 32/2021-Central Tax | Inserting Proviso after 4th Proviso to Rule 138E. |
21-12-2021 | 39/2021-Central Tax | Appointing 01-01-2022 as date on which provisions of section 117 & 118 of the Finance Act, 2021 shall be effective. (Amendment to Section 129 & 130 of CGST Act, 2017) |
29-12-2021 | 40/2021-Central Tax | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017 thereby substituting Rule 154 & inserting Rule 144A. |
RELEVANT CIRCULARS
Date of | Notification No. | Summary |
13-04-2018 | 41/15/2018-GST | Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances |
21-06-2018 | 49/23/2018-GST | Modification of Circular 41/15/2018-GST dated 13-04-2018 |
04-09-2018 | 61/35/2018-GST | E-way bill in case of storing of goods in godown of transporter |
14-09-2018 | 64/38/2018-GST | Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 |
01-02-2019 | 88/07/2019-GST | To amend Circular No. 41/15/2018 dated 13.04.2018 |
03-04-2020 | 136/06/2020-GST | Extension of validity of Eway bill generated during lockdown period |
STATUTORY PROVISIONS RELATED TO E WAY BILL
Section 68. Inspection of Goods in Movement
The Government may require the person in-charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. The list of documents are prescribed under Rule 138A.The details of documents required to be carried shall be validated in such manner as may be prescribed.
Section 129. Detention, seizure and release of goods and conveyances in transit
Where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure. The said goods/conveyance shall be released–
Sr. | Scenario | Penalty |
1 | The owner of the goods comes forward for payment of such tax and penalty | Exempted goods: 2% of value of goods or ` 25,000 whichever is less Other Goods: penalty equal to 200% of tax payable on such goods |
2 | The owner of the goods does not come forward for payment of tax and penalty | Exempted goods: 5% of value of goods or ` 25,000 whichever is less Other Goods: Penalty equal to 50% of the value of goods or 200% of tax payable on such goods |
upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed:
Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).
No penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub- section (3) shall be deemed to be concluded.
Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub- section (1) within 15 days from the date of receipt of the copy of the order passed under sub-section (3), the goods
or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or Rs. 1 lac, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of 15 days may be reduced by the proper officer.
Section 130. Confiscation of goods or conveyances and levy of penalty
Where any person—
supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or
does not account for any goods on which he is liable to pay tax under this Act; or
supplies any goods liable to tax under this Act without having applied for registration; or
contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or
uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyanc,
then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122.
- Whenever confiscation of any goods or conveyance is authorized by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit: Such fine leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon: The aggregate of such fine and penalty leviable shall not be less than the penalty equal to 100% of the tax payable on such goods. Where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon.
No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard.
Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government. The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession. The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government.
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