Assam GST Department Releases Guidelines for Standard Operating

The Assam GST Department has issued a comprehensive Standard Operating Procedure (SOP) to govern its road vigilance and mobile squad operations. These guidelines are aimed at ensuring that inspections of vehicles carrying goods are conducted in a transparent, uniform, and non-disruptive manner. The SOP outlines the specific procedures for intercepting vehicles, inspecting e-way bills and other documents, and the protocol for detaining goods and vehicles in cases of non-compliance. A key objective of the SOP is to curb tax evasion while minimizing harassment of genuine taxpayers and preventing unnecessary disruptions to trade and commerce. The guidelines also emphasize the use of technology for verification and the proper documentation of all inspection activities. This move is expected to bring greater accountability and standardization to the GST field operations in Assam, balancing the need for enforcement with the facilitation of business.