E-way bill and transit inspection protocol mandates structured detention, release and confiscation procedures under GST enforcement. Prescribes uniform operational steps for interception, verification, detention, release and confiscation of goods and conveyances in transit. Designated proper officers may require production and electronic verification of documents including the e-way bill; where documents are deficient they must record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload reports to the portal, conclude inspection within three working days (unless extended), and record final findings in FORM GST MOV-04 and Part B of FORM GST EWB-03. Release, detention, demand, bond, and confiscation procedures are governed by specified MOV forms with liabilities entered in the electronic liability ledger.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill and transit inspection protocol mandates structured detention, release and confiscation procedures under GST enforcement.
Prescribes uniform operational steps for interception, verification, detention, release and confiscation of goods and conveyances in transit. Designated proper officers may require production and electronic verification of documents including the e-way bill; where documents are deficient they must record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload reports to the portal, conclude inspection within three working days (unless extended), and record final findings in FORM GST MOV-04 and Part B of FORM GST EWB-03. Release, detention, demand, bond, and confiscation procedures are governed by specified MOV forms with liabilities entered in the electronic liability ledger.
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