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. 41/15/2018-GST dated 13.04.2018 (available on www.cbic.gov.in)

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..... SIONERATE JAMMU O.B-32, RAIL HEAD COMPLEX, JAMMU-180012. C.N0. IV-16(13)Hq/Tech/GST Trade Notice/Jmu/17/3860-67 Dated 01/08/2018 Trade Notice No. 02/2018 Subject: Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and con .....

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..... ession three working days be replaced by the expression three days ; (ii) The statement after paragraph 3 in FORM GST MO V-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 138C (2) of the Central Goods and Services Tax Rules, 2017, where the physical verific .....

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..... 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 rules made there under. Illustration: Where a conveyance .....

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