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of <h1>Maharashtra GST Act 2017: Procedures for Goods Inspection, Detention, and Confiscation Explained; E-Way Bill Compliance Required.</h1> The circular outlines procedures for intercepting, inspecting, detaining, releasing, and confiscating goods and conveyances under the Maharashtra Goods and Services Tax Act, 2017. It mandates that conveyances carrying goods of specified value must carry prescribed documents, including e-way bills. Proper officers are authorized to verify these documents and inspect goods. If discrepancies are found, goods may be detained and released upon payment of tax and penalty. The circular details forms and steps for conducting inspections and handling non-compliance, including potential confiscation and auction of goods if penalties are not paid. It emphasizes uniform implementation across Maharashtra.
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