Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances - reg.
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Goods in transit interception: inspection, detention, release or confiscation procedures under GST, including e-way bill verification. Designated proper officers shall verify e-way bills and accompanying documents; failing production or upon prima facie discrepancies they must record a statement in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload a preliminary report (PART A of FORM GST EWB-03) within 24 hours and complete the inspection report (PART B of FORM GST EWB-03) within three days.
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.
Goods in transit interception: inspection, detention, release or confiscation procedures under GST, including e-way bill verification.
Designated proper officers shall verify e-way bills and accompanying documents; failing production or upon prima facie discrepancies they must record a statement in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload a preliminary report (PART A of FORM GST EWB-03) within 24 hours and complete the inspection report (PART B of FORM GST EWB-03) within three days.
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