Maharashtra GST Act 2017 Update: New Rules for Goods Inspection and Detention, Focus on Single Verification Process.
The circular outlines modifications to the procedure for intercepting conveyances for goods inspection, detention, release, and confiscation under the Maharashtra Goods and Services Tax Act, 2017. Key changes include altering terms in the existing circular, clarifying that goods can only be detained if there's a GST violation, and specifying that once physical verification is conducted, it should not be repeated unless new tax evasion information arises. The circular also addresses the use of hard copies of notices as proof of action by tax authorities and encourages reporting any implementation issues to the Commissioner of State Tax.
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