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The State of Maharashtra for the first time will make public its rules regarding the checking and inspection of goods in border trade.
In fact, according to official sources, the state will be framing such rules for the first time since it linked its sales tax compliance to the border trade.
Officials added that the rules will be a first in many aspects as these are meant for import and export into the state and not to impose unnecessary restrictions.
Therefore unlike other states, Maharashtra rules will not require confiscation of goods and auctioning them if the transporter is found defaulting in filing the way bill.
However officials clarified that of the inspection or checking at the border finds out that there is an attempt to evade tax by manipulating the way bill or disguise the goods to evade tax; it will be a criminal offense under section 74 of the state VAT Act.
According to officials, almost 20 odd states have such rules but nobody have made them public for consultation. Moreover the rules likely to be finalised soon, will have clear guidelines for not stopping any vehicle carrying perishable goods unless there is some information otherwise, said official sources.
In fact, for perishable goods, like fruits, vegetables, milk etc, under extraneous conditions like natural calamities, the border post officer will be empowered to let the vehicle pass into the state without filing the way bill.
A waybill is a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods. Typically it will show the names of the consignor and consignee, the point of origin of the consignment, its destination, and route.
Most freight forwarders and trucking companies use it while transportation which mainly contains “conditions of contract of carriage" terms on the back of the form. These terms cover limits to liability and other terms and conditions.
“There will be no detention of vehicles at the check post. If there is any variation or default found in the way bill compared to the data uploaded the dealer under the State VAT, he will be given the option to modify it and then enter or exit the state. If he does not agree, he will be asked to return from the border either way. Every vehicle has to mandatorily pass within 75 seconds “, explained official sources.
The Maharashtra Government, in a bid to check wide scale sales tax non compliance among traders some time back tied up with border check posts to electronically tag its database to the radio frequency detectors installed at border check posts.
The state government launched the RFID technology at the state's border check posts some time with two primary goals – smooth and efficient navigation of vehicles an visitors, reducing clearance time for commercial vehicles.
Now this electronic data is being used to assist sales tax and excise department in revenue collection right at the entry point.
