9911796707
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. 09/2018-19-GST dated 30.04.2018X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-2018/1214 Dated: 25th June, 2018 CIRCULAR (No. 15/2018-19-GST) Subject: Modifications 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. 09/2018-19-GST dated 30.04.2018 -reg. Circular No. 09/2018-19-GST dated 30.04.2018 was issued to clarify the procedure f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eleased on (DD/MM/YYYY) at--------AM/PM." 3.0 Further, it is stated that as per rule 138C (2) of the Goa Goods and Services Tax Rules, 2017, where the physical verification of goods being transported on any conveyance has been done during transit at one place within a State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of which there is a violation of the provisions of the GST Acts or the rules made thereunder. Illustration: Where a conveyance carrying twenty-five consignments is intercepted and the person-in-charge of such conveyance produces valid e-way bills and/or other relevant documents in respect of twenty consignments, but is unable to produce the same with respect to the remaining five consignments, d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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