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of <h1>Assam GST Circular Updates Goods Transit Inspection: Key Changes to Interception Procedure and FORM GST MOV-05.</h1> The circular issued by the Commissioner of State Tax, Assam, outlines modifications to the procedure for intercepting conveyances for inspection of goods in transit under the Assam GST Act. Key changes include replacing 'three working days' with 'three days' in the relevant circular and updating the statement in FORM GST MOV-05 regarding the release of goods and conveyances. It clarifies that once goods have been verified in transit, further verification is not required unless there's specific tax evasion information. Hard copies of notices/orders can serve as proof of action initiation. Detention/confiscation should only occur for goods/conveyances violating GST provisions. Any implementation difficulties should be reported promptly.
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