Goods and Services Tax

VERIFICATION OF DOCUMENTS AND CONVEYANCES

Goods and Services Tax – GST – By: – Mr.┬áM. GOVINDARAJAN – Dated:- 11-7-2018 – Rule 138B provides for verification of documents and conveyances. Rule 138 B(1) provides that the Commissioner or an Officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods. The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. RFID Device RFID stands for Radio Frequency Identification Device. RFID uses electromagnetic fields to automatically identify and track tags attached to objects. The tags contain electronically stored information. Passive tags collect energy from a nearby RFID reader s i

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y approval of the Commissioner or an officer authorized by him in this behalf. RFID system An RFID system consists of three components- a scanning antenna and transceiver (often combined into one reader, also known as an interrogator); transponder, and the RFID tag. An RFID tag consists of a microchip, memory and antenna. The RFID reader is a network-connected device that can be permanently attached or portable. It uses radio frequency waves to transmit signals that activate the tag. Once activated, the tag sends a wave back to the antenna, where it is translated into data. There are two main types of RFID tags- active RFID; and passive RFID. An active RFID tag has its own power source, often a battery. A passive RFID tag, on the other hand, does not require batteries; rather it receives its power from the reading antenna, whose electromagnetic wave induces a current in the RFID tag's antenna. There are also semi-passive RFID tags, meaning a battery runs the circuitry while communi

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t. High Frequency High-frequency RFID systems range from 3 MHz to 30 MHz, with the typical HF frequency being 13.56 MHz. The standard range is anywhere from a few inches to several feet. Ultra High Frequency UHF RFID systems range from 300 MHz to 960 MHz, with the typical frequency of 433 MHz and can generally be read from 25-plus feet away. Microwave RFID systems run at 2.45 GHz and can be read from more than 30-plus feet away. The frequency used will depend on the RFID application, with actual obtained distances sometimes varying considerably from what might be expected. For example, when the U.S. State Department announced it was to issue electronic passports enabled with an RFID chip, it said the chips would only be able to be read from approximately four inches away. However, the State Department was soon confronted with evidence that RFID readers could skim the information from the RFID tags from much farther than 4 inches, some claiming upward of 33 feet away, proving the differ

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s is increasing in use. Among its benefits, RFID can identify individual objects, animals or people without direct line of sight, can identify many items – often a thousand or more – simultaneously, and can scan items anywhere from inches to feet away depending on the type of tag and RFID reader. Read time for RFID tags is typically less than 100 milliseconds. Barcodes, on the other hand, require direct line of sight and closer proximity than an RFID tag. They also take longer to read, generally ½ second or more per tag. Because barcodes represent a product type versus an individual object represented by an RFID tag, additional information cannot be gleaned from them. In addition, barcodes are not read-write, and because they are printed on the outside of the object are limited in terms of reuse thanks to wear and tear. RFID tags are more rugged and better protected, often in a plastic cover. However, RFID tags cost more than a printed barcode. RFID challenges RFID is prone to t

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re unable to accommodate encryption, such as might be used in a challenge-response authentication system. One exception to this, however, is specific to the RFID tags used in passports, basic access control (BAC). Here, the chip has sufficient compute power to decode an encrypted token from the reader, thus proving the validity of the reader. At the reader, in turn, information printed on the passport is machine-scanned and used to derive a key for the passport. There are three pieces of information used – the passport number, the birth date of the passport holder and the passport's expiration date – along with a checksum digit for each of the three. Researchers have pointed out that this means passports are protected by a password with considerably less entropy than is normally used in e-commerce, and further that the key is static for the life of the passport, so that once an entity has had one-time access to the printed key information, the passport is readable with or without t

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transmitted. Inspection and detention of goods Rule 138C provides for inspection and verification of goods. Rule 138C(1) provides that a summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of Form GST EWB – 03 within twenty four hours of inspection and the final report in Part B of Form GST EWB – 03 shall be recorded within three days of such inspection. Rule 138C(2) provides that where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other States no physical verification of the said conveyance shall be carried out in the Statement, unless a specific information relating to evasion of tax is made available subsequently. Form GST EWB – 3 The form GST EWB – 3 has two parts, as Part A and Part B. The proper officer has to furnish the following information in Part A of this form- Name of the Officer Place of inspection Time of inspection Veh

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