TMI BlogModification of 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 Central Circular No. 41/15/2018-GST dated 13.04.2018 corresponding State Circular No. 06/2018-GST (State) dated 19.04.2018 and Central Circular No. 49/23/2018-GST dated 21.06.2018 corresponding State Circular No. 11/2018-GST (State) dated 17.09.2018 – regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018. Circular No.12/2018 GST (State) To The Additional Commissioner of State Tax / Superintendent of State Tax (All)/ Inspectors of State Tax (All) Subject: Modification of 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 Central Circular No. 41/15/2018-GST dated 13.04.2018 corresponding State Circular No. 06/2018-GST (State) dated 19.04.2018 and Central Circular No. 49/23/2018-GST dated 21.06.2018 corresponding State Circular No. 11/2018-GST (State) dated 17.09.2018 regarding. The Department of Revenue, GST Policy Wing vide Circular No. 64/38/2018 GST dated 14th September, 2018 has issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding Kind attention is invited to Circular No. 41/15/2018-GST dated 13th April, 2018 as amended by Circular No. 49/23/2018-GST dated 21st June, 2018 vide which the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances was specified. 2. Various representations have been received regarding imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter to the place of business of the consignor or the consignee, as the case may be . 4. Whereas, section 129 of the CGST Act provides for detention and seizure of goods and conveyances and their release on the payment of requisite tax and penalty in cases where such goods are transported in contravention of the provisions of the CGST Act or the rules made thereunder. It has been informed that proceedings under section 129 of the CGST Act are being initiated for every mistake in the documents mentioned in para 3 above. It is clarified that in case a consignment of goods is accompanied by an invoice or any other specified document and not an e-way bill, proceedings under section 129 of the CGST Act may be initiated. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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