Haryana government has issued guidelines for departmental officers for conducting roadside checking under Goods and Services Tax (GST) Act.

A spokesperson of Excise and Taxation Department said that the person-in-charge of a conveyance carrying any goods would carry the documents like a trip sheet or log book, tax invoice or delivery challan or bill of supply or bill of entry, in respect of the goods being carried.

While referring to the action which the proper officer conducting roadside checking may take, he said that inspection of goods in movement would be done as per provision of the GST Act. The documents accompanying the goods would be matched in accordance with the notification notified under the GST.

He said that in case of any discrepancy, the proper officer would record the statement of the owner or the person-in-charge of the goods. He would issue detention order of the goods and conveyance in which the goods are carried and would also prepare an inventory of the goods contained in the conveyance in the presence of the owner or the person-in-charge of the goods. The valuation of goods would be done as per the market value of the goods in the presence of the owner or the person-in-charge of the goods. 
The proper officer would issue a show cause notice to the owner or the person-in-charge of the goods describing the amount of tax and penalty payable. After receipt of the reply, the proper officer would pass an order imposing tax and penalty as per provision of clause (a) or clause (b) of sub-section (1) of Section 129 of the GST Act and release the goods and conveyance, releasing the goods and the conveyance upon furnishing a security equivalent to the amount payable under the said section read with Rule 140 of Inspection, search and seizure rules, he added.

He said that the provisions of sub-section (6) of Section 67 would, mutatis-mutandis; apply for detention and seizure of goods and conveyance.

Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as per the order of the proper officer within seven days of such detention or seizure, further proceedings would be initiated for confiscation of goods or conveyance and levy of penalty as per provision GST Act, he added.