New Rules for Goods Transit: Changes in Inspection, Detention, and Release Procedures per GST Circular, Effective June 2018.

The circular modifies procedures for intercepting conveyances for inspecting goods in transit, addressing detention, release, and confiscation issues as initially clarified in an earlier circular. Key changes include amending the time frame for certain actions and clarifying the release statement in FORM GST MOV-05. It specifies that further physical verification of goods is unnecessary if already conducted unless tax evasion is suspected. Hard copies of notices/orders can be used as proof of action initiation. Detention or confiscation should only occur for goods violating GST provisions. The circular is effective from June 21, 2018.

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