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 CCT Circular No. GST-02/2018-19 dated 16.04.2018
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Interception and detention rules: limited seizure for consignments with minor e-way bill discrepancies; penalties and reporting mandated. Clarifies interception and detention procedures under the Karnataka GST framework: replace 'three working days' with 'three days'; revise FORM GST MOV-05 release wording; allow hard-copy FORMS as proof of action when portal FORMS are unavailable; confine detention/confiscation only to goods or conveyances where a violation of the GST Acts or Rules is established. Specifies that Section 129 proceedings need not be initiated for consignments accompanied by invoice and a valid e-way bill where only minor e-way bill discrepancies exist, and prescribes fixed penalty treatment and weekly reporting requirements in such cases.
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Provisions expressly mentioned in the judgment/order text.
Interception and detention rules: limited seizure for consignments with minor e-way bill discrepancies; penalties and reporting mandated.
Clarifies interception and detention procedures under the Karnataka GST framework: replace "three working days" with "three days"; revise FORM GST MOV-05 release wording; allow hard-copy FORMS as proof of action when portal FORMS are unavailable; confine detention/confiscation only to goods or conveyances where a violation of the GST Acts or Rules is established. Specifies that Section 129 proceedings need not be initiated for consignments accompanied by invoice and a valid e-way bill where only minor e-way bill discrepancies exist, and prescribes fixed penalty treatment and weekly reporting requirements in such cases.
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