Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018 –reg.

Detention and confiscation rules clarified for goods in transit: inspection proof, release wording, and limited seizure scope.

Modifications clarify interception and inspection procedures: replace 'three working days' with 'three days', amend FORM GST MOV-05 release wording, allow hard-copy notices/orders as proof of action when portal forms are unavailable, and limit detention/confiscation to only those goods or conveyances where a violation of GST law or rules has been established, permitting partial seizure of consignments when only some lack requisite documents.