Towards the GST intelligence wing, a roving squad, the State Government of Tamil Nadu would have issued guidelines, in which the Government has directed that the officers levy a max penalty Under section 129 of the Tamil Nadu GST act for the cases in which the Ship to address in the GST e-way bill would vary from where the goods would actually be delivered and are the unregistered place of the consignee, who would be an enrolled assessee, however, the delivery place would be other locality i.e PIN code specified in the e-way bill would vary.
The Joint Commissioners (ST), Intelligence asked for some questions for booking the crime via Roving squad beneath the provision of the TNGST act 2017 and have asked that the related instructions would be provided towards the uniformity in the imposition of the penalty concerned to different kinds of crimes seen by the roving squad officers, implemented in an effective way.
According to the issues, the state government has issued a 16-page circular that dealt with the clarification.
The circular would have mentioned that for the cases in which the ship to address in an e-way bill would vary from which the goods would actually be delivered which would be an unregistered consignee’s place, said to be the enrolled assessee however the delivery place would be in the identical locality i.e holding the exact PIN Code as cited in the GST E – way bill, “As per Rule 19 (1) of the TNGST Rules, the registered person shall within a period of 15 days’ from the date of change in any particulars of registration, submit an application for amendment regarding additional place of business in the common portal. (i) In this regard, if valid rental / lease agreement etc. is produced as proof of unregistered place of business, and if the date of such rental/lease agreement is within 15 days prior to the date of checking of vehicle, minor penalty of Rs.5,000/- shall be levied as per Section-125 of the of the Act TNGST Ac., 2017. (ii) If Application Reference Number (ARN) has already been generated regarding declaration of additional place of business and produced for verification and if the date and time of generation of ARN is prior to the check of movement of the vehicle by the Official, no penalty is to be levied. (iii) If no ARN and no valid rental / lease agreement is produced as above, penalty of Rs.25,000/- under Section 125 is to be levied. (iv)If the registered person repeats the same offence, (more than once in a calendar month or twice in a calendar quarter or thrice in a financial year) maximum penalty under Section129 is to be levied.”
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When the shipping address in the e-way bill varies from where the goods would actually be delivered which would be the enrolled consignee’s place, when the registered individual again does the exact crime (exceeding one time in a calendar month or twice in a calendar quarter or thrice in a fiscal year) the highest penalty of Rs 25000 under section 125 of the TNGST Act,2Ol7 would then imposed.
