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of <h1>CGST Circular Update: Streamlined Goods Inspection, Revised Timelines, and FORM GST MOV-05 Changes for Better Compliance.</h1> The circular modifies procedures for intercepting conveyances for inspecting goods in transit under the CGST Act. It updates Circular No. 41/15/2018-GST, changing 'three working days' to 'three days' and revising FORM GST MOV-05. It clarifies that goods verified once within a state or union territory need not be re-verified unless tax evasion is suspected. Due to unavailable forms on the portal, hard copies of notices/orders should be used as proof of action by tax authorities. Only goods violating GST provisions should be detained or confiscated. Issues in implementing these instructions should be reported to the Board.
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