Relevant Provisions
- Section 68 – Assam GST Act, 2017
- Rule 138 to Rule 138D – Assam GST Rules, 2017
The Office of the Principal Commissioner of State Tax, Assam, has issued Instruction No. 20/2025-GST dated 5th June 2025 introducing a Standard Operating Procedure (SOP) for Road Vigilance. The instruction is a crucial development aimed at curbing tax evasion by tightening surveillance on the movement of goods through Assam’s strategic border locations.
Key Operational Highlights:
- Dedicated Vigilance Teams: Each road vigilance team will comprise one Superintendent of Taxes, two Inspector of Taxes and two Assistants respectively. In total, 20 Assistants and Grade-IV staff will support all vigilance teams.
- Daily Inspections: Approximately 200 vehicles will be randomly intercepted daily at strategic check posts like Srirampur (Kokrajhar district) and Chagolia (Dhubri district).
- Mandatory Documentation: Transporters must carry valid invoice, bill of supply, delivery challan and e-way bill along with its number as mandated under Rule 138A. Any deviations may attract penalties under Section 129 of the Assam GST Act.
- Log Book & Daily Reporting: Teams are required to maintain a “Log Book” and submit daily inspection reports by 9:00 AM of the following day. Reports must be shared with the Apex Office and local Deputy Commissioners.
- Digital Monitoring: The SOP mandates CCTV surveillance at inspection sites and body-worn cameras for real-time recording. These recordings will be randomly reviewed by the Apex Office.
- Traffic Sensitivity: Officers must ensure minimal disruption to regular traffic and avoid creating a perception of indiscriminate checking.
Special Instructions:
For transport of non-GST goods (e.g., alcohol, petroleum products), vigilance officers must ensure compliance under the Assam VAT Act, 2003, with documents such as Delivery Note or Road Permit or Transit Pass. Any misuse of authority or non-adherence to these SOPs will attract strict disciplinary action.
Effect:
The SOP introduces a proactive and transparent framework to monitor goods in transit, deter tax evasion and ensure real-time compliance. The surveillance measures not only support enforcement but also add a layer of technological accountability, reinforcing the integrity of the GST regime in Assam.
Our Remarks:
Instruction No. 20/2025-GST is a significant administrative move by the Assam State Tax Department to bolster GST compliance through focused road vigilance. By leveraging a structured team-based approach, digital surveillance and robust reporting mechanisms, the State Government underscores its commitment to revenue protection
and tax transparency.