The Government of Maharashtra has released new instructions for the issuance of FORM GST DRC-07 for vehicles detained under the provisions of the e-way bill.
The Office of the Commissioner of the State Tax of Maharashtra has released instructions for issuance of Form GST DRC-07 for cars and other vehicles detained under the terms of e-way bill via their Internal Circular No. 04A of 2022 on 2nd March 2022.
Instructions as per the internal circular:
The activity of interception of conveyances for verification of an e-way bill is carried out by Enforcement officers and Nonenforcement (Nodal) officers in the Maharashtra Goods and Services Tax Department (MGSTD).
Since e-way bills are to be verified, the proper officers in the Maharashtra State from the rank of State Tax Officers (STOs) and the Deputy Commissioners of State Tax are deployed for the interception of the vehicles. This activity is solely for e-way bill verification purposes. If the rules are found violated or there’s any other violation of e-way bill provisions encountered during the interception, the assigned proper officer is required to take various statutory actions.
Latest Guidelines for issuance of FORM GST DRC-07
These new guidelines have been released to address the issues faced by the proper officer regarding the issuance of FORM GST DRC-07 online. Here in this situation, the taxpayer was not under the proper officer’s jurisdiction and there were difficulties faced by the taxpayer while filing an appeal against the orders passed by the proper officer that required attention.
The following guidelines are released by the Maharashtra government in Table No.1 to address the issues. These are being issued with the above mentioned Internal Circular until further directions. In table 1 stated below, the proper officer is referred to as the “PO” and jurisdictional officer as the “JO”.
Have a look at the table to learn more about the instructions:
Also read: New Changes in E-way Bill 2022
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