Government of Assam has issued a Standard Operating Procedure (SOP) for road vigilance to strengthen enforcement under GST and prevent tax evasion during the transportation of goods.

The SOP mandates random road vigilance at Srirampur (Kokrajhar district) and Chagolia (Dhubri district). Teams comprising officers and support staff will inspect around 200 vehicles daily, verifying compliance with e-way bill requirements under Rule 138 and related rules of the Assam GST Rules, 2017.

Key points of guidelines are:

• Road vigilance teams will consist of one Superintendent of Taxes, two Inspectors of Taxes, and two Assistants per team. Twenty Assistants and Grade-IV staff will assist all teams collectively.
• Each day, the teams are expected to inspect around 200 vehicles to ensure compliance with GST documentation requirements.
• The person in charge of a conveyance must carry specified documents under Rule 138A, including the invoice or bill of supply, delivery challan, and the e-way bill or its number.
• All intercepted vehicles must be entered on the e-way bill portal in compliance with Rule 138B of the Assam GST Rules.
• A logbook must be maintained by each team in the prescribed format, capturing time, vehicle details, findings, and detention reasons, if any.
• A daily summary report must be submitted to the Apex Office and the respective Deputy Commissioner by 9:00 A.M. on the following day.
• In case of irregularities or suspected tax evasion, penalties will be imposed as per Sections 68 and 129 of the Assam GST Act, 2017.
• CCTV cameras must be installed at inspection points, and officers must wear body cameras. The footage will be reviewed randomly by the Apex Office.
• For goods exempt from e-way bill requirements under Rule 138(14)(f), such as petroleum products and alcoholic liquor, officers must ensure compliance with the Assam VAT Act, 2003, and verify documents like Delivery Notes, Road Permits, or Transit Passes.
• Vigilance operations must be conducted with minimal disruption to traffic, avoiding indiscriminate checking and ensuring that inspections are randomized and non-intrusive.
• Any deviation from the SOP or misuse of authority by officers will invite strict administrative action by the Commissionerate.