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of <h1>CGST Act 2017: Procedure for Intercepting Goods in Transit, E-Way Bill Requirement, Inspections, and Penalties Explained.</h1> The circular outlines the procedure for intercepting conveyances for inspecting goods in transit under the Central Goods and Services Tax (CGST) Act, 2017. It mandates that the person in charge of a conveyance carrying goods above a specified value must carry prescribed documents, including an e-way bill. Proper officers are authorized to intercept and inspect conveyances, verify documents, and detain or release goods based on compliance. In cases of non-compliance, goods and conveyances may be detained, seized, or confiscated, with penalties imposed. The process involves issuing specific forms for documentation, verification, and potential release or auction of goods. The procedure applies uniformly across jurisdictions and is applicable under the IGST Act as well.
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