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Modification 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.
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Procedure for interception of conveyances clarified; detention limited to consignments with established GST violations and formal release standardised. Procedure modifications clarify that 'three working days' is replaced by 'three days' and FORM GST MOV-05 must state release with date and time. Under rule 138C(2), no repeat physical verification of a conveyance is permitted across States/UTs absent specific information of tax evasion. Pending availability of electronic forms, hard copies of prescribed notices/orders may be produced as proof of action initiated. Detention or confiscation is limited to only those goods or conveyances for which a violation of the GST Act or rules is established; in multi-consignment conveyances, only consignments lacking valid documentation may be detained.
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Provisions expressly mentioned in the judgment/order text.
Procedure for interception of conveyances clarified; detention limited to consignments with established GST violations and formal release standardised.
Procedure modifications clarify that "three working days" is replaced by "three days" and FORM GST MOV-05 must state release with date and time. Under rule 138C(2), no repeat physical verification of a conveyance is permitted across States/UTs absent specific information of tax evasion. Pending availability of electronic forms, hard copies of prescribed notices/orders may be produced as proof of action initiated. Detention or confiscation is limited to only those goods or conveyances for which a violation of the GST Act or rules is established; in multi-consignment conveyances, only consignments lacking valid documentation may be detained.
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