E-way bill compliance: interception rules set inspection, detention, release and confiscation procedures under GST law. Prescribes designated officers to intercept conveyances, verify documents including the e-way bill, record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload Part A of FORM GST EWB-03 within 24 hours, conclude inspection within three days or by FORM GST MOV-03 extension, report in FORM GST MOV-04 and Part B of EWB-03, and thereafter issue release (FORM GST MOV-05), detention (FORM GST MOV-06) with notice (FORM GST MOV-07), demand order (FORM GST MOV-09), or initiate confiscation (FORM GST MOV-10) and pass confiscation order (FORM GST MOV-11) with demands reflected in the electronic liability register.
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Provisions expressly mentioned in the judgment/order text.
E-way bill compliance: interception rules set inspection, detention, release and confiscation procedures under GST law.
Prescribes designated officers to intercept conveyances, verify documents including the e-way bill, record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload Part A of FORM GST EWB-03 within 24 hours, conclude inspection within three days or by FORM GST MOV-03 extension, report in FORM GST MOV-04 and Part B of EWB-03, and thereafter issue release (FORM GST MOV-05), detention (FORM GST MOV-06) with notice (FORM GST MOV-07), demand order (FORM GST MOV-09), or initiate confiscation (FORM GST MOV-10) and pass confiscation order (FORM GST MOV-11) with demands reflected in the electronic liability register.
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