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of <h1>CGST Circular Updates Goods Inspection: Changes to Timeframe, Forms, and Detention Rules for Transit Goods u/s 129.</h1> The circular modifies procedures for intercepting conveyances for inspecting goods in transit and addresses detention, release, and confiscation of goods under the CGST Act. Key changes include altering the time frame from 'three working days' to 'three days' and updating FORM GST MOV-05. It clarifies that once goods are verified in one location, further checks are unnecessary unless tax evasion is suspected. Hard copies of notices/orders can be used as proof of action. Detention/confiscation should only occur for goods violating GST provisions. The circular urges the issuance of trade notices to disseminate this information and requests feedback on implementation challenges.
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