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Transit interception procedures under GST now require coded SMS reporting, online register generation, and strict document-based ownership verification. Uniform instructions govern transit interception under the GST mobile squad system. The proper officer must send an SMS within 30 minutes of interception to obtain a six-digit interception number using the prescribed reason codes, enter that number in FORM GST MOV-02, and ensure generation of Register-5 within the stipulated period. The circular also prescribes separate accounting of tax, cess, penalty and fine, limits detention where e-way bill and documents exist, restricts re-inspection absent specific intelligence, and explains ownership of goods by reference to documents of title under the Sale of Goods Act, 1930.
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Transit interception procedures under GST now require coded SMS reporting, online register generation, and strict document-based ownership verification.
Uniform instructions govern transit interception under the GST mobile squad system. The proper officer must send an SMS within 30 minutes of interception to obtain a six-digit interception number using the prescribed reason codes, enter that number in FORM GST MOV-02, and ensure generation of Register-5 within the stipulated period. The circular also prescribes separate accounting of tax, cess, penalty and fine, limits detention where e-way bill and documents exist, restricts re-inspection absent specific intelligence, and explains ownership of goods by reference to documents of title under the Sale of Goods Act, 1930.
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