Inspection of goods in movement
Latest Update:
As per Circular no. Circular No. 160/16/2021 In Case where the invoice has been generated by the supplier as per Rule 48(4) of the CGST Rules & quick response (QR) code in which the invoice reference number (IRN) is embedded electronically then there it is not mandatory to carry a physical copy of the Invoice during the movement of goods, for the purpose of verification by PO.
Past Updates:
Government issue Circular No. 64/38/2018-GST dated 14/09/2019 for clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release, and confiscation of such goods and conveyances
In case of following minor discrepancies, the penalty would be of only Rs.1000 would be invoked as :-
a) Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct;
b) Error in the pin-code but the address of the consignor and the consignee mentioned is
correct, subject to the condition that the error in the PIN code should not have the effect
of increasing the validity period of the e-way bill;
c) Error in the address of the consignee to the extent that the locality and other details of the
consignee are correct;
d) Error in one or two digits of the document number mentioned in the e-way bill;
e) Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate
of tax mentioned is correct;
f) Error in one or two digits/characters of the vehicle number.
