Interception of conveyances: standardized e-way bill verification, inspection forms, detention, release and confiscation procedures. The circular prescribes uniform procedures for interception, inspection, detention, release and confiscation of goods and conveyances under CGGST Act and Rules 138-138D. Proper officers must verify e-way bills (physical or electronic), record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload Part A of FORM GST EWB-03 within 24 hours, conclude inspection within three working days (or obtain FORM GST MOV-03 extension), report in FORM GST MOV-04 and Part B of FORM GST EWB-03, and issue release (FORM GST MOV-05), detention (FORM GST MOV-06) or demand/confiscation orders (FORMS GST MOV-09, MOV-10, MOV-11) with electronic liability register entries and prescribed bond/security mechanisms.
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Interception of conveyances: standardized e-way bill verification, inspection forms, detention, release and confiscation procedures.
The circular prescribes uniform procedures for interception, inspection, detention, release and confiscation of goods and conveyances under CGGST Act and Rules 138-138D. Proper officers must verify e-way bills (physical or electronic), record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload Part A of FORM GST EWB-03 within 24 hours, conclude inspection within three working days (or obtain FORM GST MOV-03 extension), report in FORM GST MOV-04 and Part B of FORM GST EWB-03, and issue release (FORM GST MOV-05), detention (FORM GST MOV-06) or demand/confiscation orders (FORMS GST MOV-09, MOV-10, MOV-11) with electronic liability register entries and prescribed bond/security mechanisms.
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