Modification of 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 Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding

Interception of conveyances: limited clerical e-way bill errors avoid seizure and attract nominal penalties and reporting instead.

The circular clarifies interception and detention rules: specified documents and a valid e-way bill are required for goods in movement; absence permits detention and seizure. If consignments carry invoices and a valid e-way bill, limited clerical discrepancies (name spellings with correct GSTIN, minor PIN or locality errors not affecting validity, small document or vehicle number mistakes, limited HSN digit differences with correct tax rate) should not attract detention proceedings. In those cases a nominal penalty must be imposed for each consignment and officers must report weekly consignments exempted from detention.