Procedure for interception, inspection, detention, release and confiscation of goods and conveyances in transit under GST law. Establishes a uniform procedure for interception and inspection of conveyances and goods in transit under the TSGST Act, requiring production and verification of prescribed documents and e way bill validation; designates proper officers to intercept, issue FORM GST MOV 02 for physical verification, complete inspection within three working days (or by authorized extension), and record reports in FORM GST EWB 03 and FORM GST MOV 04. Where discrepancies are found, detention under section 129 is effected by FORM GST MOV 06 with notice in FORM GST MOV 07, release on payment or security per FORM GST MOV 08/05/09, and initiation of confiscation under section 130 by FORM GST MOV 10/11 if demands remain unpaid.
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Provisions expressly mentioned in the judgment/order text.
Procedure for interception, inspection, detention, release and confiscation of goods and conveyances in transit under GST law.
Establishes a uniform procedure for interception and inspection of conveyances and goods in transit under the TSGST Act, requiring production and verification of prescribed documents and e way bill validation; designates proper officers to intercept, issue FORM GST MOV 02 for physical verification, complete inspection within three working days (or by authorized extension), and record reports in FORM GST EWB 03 and FORM GST MOV 04. Where discrepancies are found, detention under section 129 is effected by FORM GST MOV 06 with notice in FORM GST MOV 07, release on payment or security per FORM GST MOV 08/05/09, and initiation of confiscation under section 130 by FORM GST MOV 10/11 if demands remain unpaid.
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