Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
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Interception of conveyances for inspection requires e way bills, checks, detention, release or confiscation under GST procedures. Proper officers designated by jurisdictional Commissioners shall intercept and verify conveyances under sections 68, 129 and 130; missing or defective documents trigger FORM GST MOV 01 and FORM GST MOV 02, electronic reporting in FORM GST EWB 03, and physical verification concluded within three days (extension by FORM GST MOV 03). Release is by FORM GST MOV 05 where no discrepancies; detention uses FORM GST MOV 06 and notice in FORM GST MOV 07 with demand in FORM GST MOV 09. Non payment within seven days permits initiation of confiscation under FORM GST MOV 10 and final confiscation/order in FORM GST MOV 11; payments and securities are recorded in the electronic liability register and settled via electronic ledgers.
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.
Interception of conveyances for inspection requires e way bills, checks, detention, release or confiscation under GST procedures.
Proper officers designated by jurisdictional Commissioners shall intercept and verify conveyances under sections 68, 129 and 130; missing or defective documents trigger FORM GST MOV 01 and FORM GST MOV 02, electronic reporting in FORM GST EWB 03, and physical verification concluded within three days (extension by FORM GST MOV 03). Release is by FORM GST MOV 05 where no discrepancies; detention uses FORM GST MOV 06 and notice in FORM GST MOV 07 with demand in FORM GST MOV 09. Non payment within seven days permits initiation of confiscation under FORM GST MOV 10 and final confiscation/order in FORM GST MOV 11; payments and securities are recorded in the electronic liability register and settled via electronic ledgers.
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