rwt/336s39412022 Office of the Principal Secretary/Commissioner
Of Commercial Taxes, Chennai-600 005.
Dated: 10.01.2023
Present: Thiru Dheeraj Kumar, LA.S.,
Principal Secretary/Commissioner of Commercial Taxes.
Sub: Intelligence Wing - Power Roles and Responsibilities - Offences
booked by Roving Squad officers - Certain circular instructions
issued - amendment made - regarding.
Ref: 1. Circular No.10/2019 dated 31.05.2019 issued in
Qr/t72s3120t9.
2. Circular No.10/2019 amendment dated 17.t2.2019 issued in
QL/t72s3/20L9.
3. Circular 7O/20t9 amendment dated 15.11.2021 issued in
QUL72s3/20t9.
4. Circular No.3B(2018)/2019 - TNGST dated 05.04.2019
issued in R.C. 151/2018/A1[aiation)
5. Circular No.64/38/2018-GST dated 14.09.2018 issued by the
Central Board of Indirect Taxes and Customs, GST Policy
Wing. In CBEC/Z0/ t6/03/20L7 -GSr.
6. Press Information Bureau, Press release issued regarding
'Bill To Ship To' for e-way bill by Ministry of Finance,
Government of India dated 23.04.2018.
7. Letter from the Joint Commissioner (ST), Intelligence-Il,
Chen na i i n R. C. 6095/2022/ A3, dated 26.09.2022.
In the circulars in the references 1 to 3 cited, detailed instructions
have been issued on the protocol for Roving Squad. The Joint
Commissioners (ST), Intelligence have raised certain queries. regarding
booking of offences by the Roving Squad officers under the provisions of
the TNGST Act, 2017 and requested that suitable guidelines may be given
for uniformity in levy of penalty relating to various types of offences noticed
by the Roving Squad officers and to perform in an efficacious manner.
2) The said queries raised were examined in detail with reference to
earlier circular instructions issued in the references cited and as per the
provisions of the TNGST Act & Rules 2017 and following amendment is
hereby issued to the Circular No.10/2019 dated 31.05.2019 as amended
on t7.12.2019 and 15,11.2021.
1
In para 11 of the said circular, instructions have been issued for
"CIRCUMSTANCES WHERE PENALTY OF Rs.250OO/- SHALL BE LEVIED,,. The
Existing para 11 (i) and (ii), are as below.
"i) In the circumstances described in Sl.No.10 if any person repeatedly
indulges in the same violation, a penalty of Rs.25,000/- per act shall be
levied to deter the recurrence of such offence. For this purpose the term
'any person repeatedly' shall denote consignor or consignee who commits
a violation more than once in a calendar month or twice in a calendar
quarter or thrice in a financial year.
(ii) In all other circumstances, other than the ones falling under Sl.
No. 9, 70 and 72 a penalty ot Rs.25000/- per act shall be levied."
4) The above para 11 (i) and (ii) are substituted as follows:
"11. CIRCUMSTANCES WHERE PENALTY OTHER THAN THE ONES
FALLING UNDER Sl.No.9, 10 and 12 SHALL BE LEVIED.
(i)Issue based clarifications:
Sl.No. Issue Clarifications
1(a ) Bill To - Ship To: Since the consignment in
The 'Ship To' address in E question is duly covered with
way bill differed from where invoice/Bill of Supply/delivery
the goods are being actually challan and valid e- way bill and
delivered which is an the irreg u la rities relates to
unregistered place of the unloading the goods at an
consignee, who is a unregistered place of registered
registered tax payer, but the person, as narrated in the issue,
place of delivery is in same the following procedure needs to
locality i.e. having the same be adopted.
PIN Code as mentioned in the As per Rule 19 (1) of the TNGST
E - way bill Rules, the registered person shall
within a period of 15 days' from
2
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
3
than once in a calendar month or
twice in a calendar quarter or
thrice in a financial year)
maximum penalty u nder Section-
129 is to be levied.
1(b) Bil! To - Ship To: Maximum penalty under Section
The 'Ship To' address in E- L29 of the TNGST Act, is to be
way bill differed from where levied.
the goods are being actually
delivered which is an
unregistered place of the
consignee, who is a
registered tax payer, but the
place of delivery is in another
locality i.e. PIN Code
mentioned in the E way bill is
different.
1(c) Bill To - Ship To (i)Since the consignment in
The 'Ship To' address in E- question is duly covered with
way bill differed from where invoice/Bill of supply/Delivery
the goods are being actually challan and valid E - Way bill for
delivered which is a Vehicle number and time period
registered place of the then, minor penalty of Rs.5,000/-
consignee. is to be levied under Section-l2s
of the TNGST Act.
(ii)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 of Rs.25000/-
4
under Section 125 of the TNGST
Act,2Ol7 is to be levied.
2 Bill To - Ship To: Since the consignment in
The given'Ship To'address of question is duly covered with
delivery is place of Invoice/Bill of Supply/Delivery
Construction of a building but Challan and valid E - Way Bill and
not a registered place of the irregularity relates to unloading
consignee builder and the goods .at an unregistered
materials were delivered place of the registered person,
based on construction the following procedure needs to
agreement and consignee is a be adopted.
registered tax payer. The As per Rule 19 (1) of the
address of delivery 5s per TNGST Rules, the registereil
document and place of actual person shall within a period of 15
delivery is same. 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 is produced as
proof of
unregistered place of
business, and if the date of such
rentaUlease agreement is within
15 days prior to the date of
checking of vehicle, minor penalty
of Rs.5,000/- is to be levied as per
Section-125 of the of the Act
TNGST Ac.,2OT7.
5
(ii) If 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 thecheck of
movement of the vehicle by the
Official, no penalty is to be levied.
(iii) If no ARN and no valid rental
/ lease agreement as above is
produced, penalty of Rs.25,000/-
under Section 125 is to be levied.
(iv)If the" registered perssn
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 Section
129 is to be levied.
3 Bill To - Ship To : If supplier A places purchase
Whether one invoice is order on supplier B to ship the
enough for movement of goods to the recipient C then,
goods in 'Bill To - Ship To' i) If e-way bill is generated by B,
transactions. corresponding invoice of B raised
on A and the same details filled in
e-way bill is required during the
transportation of goods.
ii) If e-way bill is generated by A,
corresponding invoice of A raised
on the recipient C and the same
details filled in e-way bill is
6
required during the transportation
of goods.
iii) If, Recipient C is a registered
tax payer, but his GSTIN is not
given in the 'Bill to Ship to'
invoice, minor penalty of
Rs.5,000/- under Section 125 of
the TNGST Act, 2Ol7 is to be
levied.
4 The address given in E - way (i) In Commissioner of State Tax
bill is a ware house / place of Circular No. 38(2018) / 20t9
transporter which is a dated 05/04/2019, it has been
registered plate of the clarifi"ed that, the gobds in
taxpayer and used for fufther movement including when they
transaction of those goods by are stored in transporter's
the recipient taxpayer. godown (even if the godown is
located in the recipient taxpayer's
city / town) prior to delivery shall
always be accompanied by a valid
e-way bill.
Further, in case the consignee /
recipient tax payer stores his
goods in the godown of the
transporter, then the
transporter's godown has to be
declared as an additional place of
business by the recipient tax
payer.
ii) If ARN has already been
generated regarding declaration
of ware house / transporter's
7
godown as 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 ARN is not produced as cited
above, then it is violation of
Commissioner of State Tax,
Circular No. 38(2018)/2019,
datedo5lo/2019 and section 129
of the TNGST Ad, 2017,
attracting penalty.
iv) However, if the goods are in
the course of movement from
supplier's registered place of
business to recipient tax payer's
registered place of business and is
covered by proper invoice /Bill of
supply/ delivery challan and valid
e-way bill for movement of goods,
no penalty is to be levied.
8
s(a) The address given in E way Since the consignment in
bill differed from where the question is duly covered with
goods are being actually invoice/Bill of Supply/delivery
delivered which is an challan and valid e- way bill and
unregistered place of the the irregularities relates to
consignee, who is a unloading the goods at an
registered tax payer, but the unregistered place of registered
place of delivery is in same person, as narrated in the issue,
locality i.e. having the same the following procedure needs to
PIN Code as mentioned in the be adopted.
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.,20L7.
(ii) If ARN has already been
generated regarding declaration
of additional place of business and
9
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 as above is
produced, 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 Section
129 is to be levied.
s(b) The address given in E way Maximum penalty under Section-
bill differed from where the L29 of the TNGST Act, is to be
goods are being actually levied.
delivered which is an
unregistered place of the
consignee, who is a
registered tax payer, but the
place of delivery is in another
locality i.e. PIN Code
mentioned in the E way bill is
different.
10
s (c) The address given in E way (i)Since the consignment in
bill differed from where the question is duly covered with valid
goods are being actually invoice/Bill of supply/Delivery
delivered which is a challan and valid E - Way bill for
registered place of the Vehicle number and time period
consig nee. then, minor penalty of Rs.5,000/-
is to be levied under Section 125
of the TNGST Act.
(ii)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 of Rs.25,000/-
under Section 125 of the TNGST
Ad-,2OL7 is to be levied.
6 a) As per E- way Bill, the Since the consignment in
goods supplied at the work question is duly covered with
site where the supplier has an Invoice/Bill of Supply/Delivery
order to install, maintenance, Challan and valid E - Way Bill and
testing, erection etc. but not irregularity relates to unloading
a registered place of that tax the goods at an unregistered
payer. place of the registered person,
the following procedure needs to
b) As per E - way bill, goods
be adopted.
transported by a taxpayer for
As per Rule 19 (1) of the
outdoor display but the TNGST Rules, the registered
destination address is an
person shall within a period of 15
unregistered place of that tax
days'from the date of change in
payer.
any particulars of registration,
submit an application for
77
amendment regarding additional
c) As per E- way bill, goods
place of business in the common
were moved to a construction
porta l.
site by the taxpayer, based
(i)In this regard, if valid rental /
on the construction
lease agreement etc. is produced
agreement entered, but the
as proof of unregistered place of
construction site was not
business, and if the date of such
registered under GST Act.
rental /lease agreement is within
15 days prior to the date of
checking of vehicle, minor penalty
of Rs.5,000/- is to be levied as per
Section 125 of the of the Act
TNGST Act,2Ot7.
(ii) If 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 as above is
produced, 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)
72
maximum penalty under Section
129 is to be levied.
7 The tax payer participating in
Goods were transported by a
registered taxpayer to exhibition or trade fair tends to
participate in an exhibition or supply goods from such place of
trade fair and for that place, event. Hence, transportation of
no amendment of registration the g5ods to participate "in an
for inclusion of exhibition or trade fair, without
additional
place of business has been declaring the place of exhibition
done. or trade fair as an additional place
of business is a violation of
Section 129 of the TNGST Act,
2OL7 and penalty is to be levied.
However, if ARN has already been
generated regarding declaration
of place of exhibition or trade fair
as an 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.
8 Finished goods moved by (i) As per proviso to section
Principal after completion of 143(1), the Principal shall not
13
job work from the premises of supply the goods from the place
an unregistered job worker to of business of an unregistered job
a recipient for sale. worker unless the said principal
declares the said place of
business of job worker as his
additional place of business.
If the above condition is not
fulfilled, which is a violation,
penalty under Section 129 of the
TNGST Ac-,2OL7 is to be levied.
(ii) However, if ARN has already
been
' generated rei;arding
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.
9 A company undertaking As per Rule-138 of the TNGST
project of Government Rules 2017, for movement of
Authorities /Entities goods in motorized vehicle,
executing work order relating invoice/Bill of supply/delivery
to laying of road or pipe lines challan and e-way bill is
in a stretch which is covered mandatory.
by the work order given by
There is difficulty in registering all
Government Authority/Entity
stretches of the work site as
and has proper invoice/Bill of
additional place of business in the
Supply/delivery challan and
instance cited. If the work order
E- way bill, but the place of
t4
delivery is an u n reg istered issued by the Government
place Authority/Entity is produced as
valid proof of site address for
execution, no penalty is to be
levied, for the transportation and
delivery of goods at work site.
In this regard the valid rental/lease agreement mentioned as proof
of place of business for inclusion of additional place of business under Rule
19(1) of the TNGST Rules, 2017 shall be construed to include the following
with reference to the guidelines in Form REG-01 as mentioned therein
under:
Proof of Place of Business:
(a) For Own premises - Any document in support of the ownership ot
the premises like latest Property Tax Receipt or Municipal Khata
copy of copy of Electricity Bill.
(b) For Rented or Leased premises - A copy of the valid Rent/Lease
Agreement with any document in support of the ownership of the
premises of the Lessor like latest Property Tax Receipt or Municipal
Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) & (b) above
A copy of the Consent letter with any document in support of the
ownership of the premises of the Consenter like Municipal Khata
copy or Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not
available, an affidavit to that effect along with any document in
support of the possession of the premises like copy of Electricity
Bill.
(e) If the place of business is located in a Special Economic Zone or
the applicant is an Special Economic Zone developer, necessary
15
documents/certificates issued by Government of India are
required to be uploaded.
(ii) In all other circumstances, other than the ones falling under
Sl.No.9, 10, 11(i) and 72, a penalty of Rs.25,000/- under Section 125 of
the Act shall be levied."
Sd/- Dheeraj Kumar,
Principal Secretary/Commissioner of
Commercial Taxes, Chennai-600 005.
To
All Joint Commissioners(ST), Intelligence
All the Deputy Commissioners (Territorial and Intelligence)
Copy to
" 1.All the Additional Commissioners, O/o the CCT, Chepauk, Chennai-5.
2.The Joint Commissioner(Admin), O/o the CCT, Chepauk, Chennai-5.
3.All Joint Commissioners(ST), Territorial Division
4.All the loint Commissioners(ST), O/o CCT, Chepauk, Chennai-5.
5.The,Ioint Commissioner (Computer Systems), Chennai-35
(For uploading in the intranet websites)
6.The Director, Commercial Taxes Staff Training Institute, Chennai-35.
Stock File/Spare-2
/Forwarded by orderl
vl
Additiona mm ssioner (Intelligence)
X",
16
