Clarification on Interception of Conveyance
Circular-64/38/2018-GST dated 14-09-18, provided further clarification on interception of conveyance while moving goods to its destination, the penalty of only Rs.1000 would be invoked in case of following minor discrepancies:
1. Spelling mistake in name provided GSTIN is correct.
2. Error in Pin Code provided it would not impact the validity period of the away bill.
3. Error in document number to some extent.
4. Error in HSN provided 1st two digits are correct.
5. Error in 1-2 digits of vehicle number.