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<h1>New Circular Details Procedures for Interception and Inspection of Goods Under CGST Act 2017; E-Way Bill Required.</h1> The circular outlines the procedures for intercepting conveyances for the inspection of goods in transit under the Central Goods and Services Tax Act, 2017. It mandates that the person in charge of a conveyance must carry prescribed documents, including an e-way bill. The proper officer is authorized to intercept and inspect conveyances, verify documents, and detain goods if discrepancies are found. Procedures for detention, release, and confiscation of goods and conveyances are detailed, including issuing various forms for documentation and compliance. The circular ensures uniform implementation of the CGST Act provisions across jurisdictions and specifies actions for non-compliance, including potential auctioning of goods.