TMI BlogModifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018 –reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 21st June, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All) / The Principal Directors General / Directors General (All) Madam/Sir, Subject: Modifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing modifications to the said Circular:- (i) In para 2 (e) of the said Circular, the expression three working days may be replaced by the expression three days ; (ii) The statement after paragraph 3 in FORM GST MOV-05 should read as: In view of the above, the goods and conveyance(s) are hereby released on (DD/MM/YYYY) at ____ AM/PM. 3.0 Further, it is stated that as per rule 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tices/orders issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to another tax authority as and when required. 3.2 Further, it is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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