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of <h1>Kerala GST Circular 6/2022: No Detention for Goods Below MRP; Officers to Verify Undervaluation via App First.</h1> The Kerala State Goods & Services Tax Department issued Circular No. 6/2022 following a High Court judgment regarding the detention of goods for undervaluation during transportation. The court ruled that there is no legal basis under the GST Act to detain goods solely because their invoice value is below the Maximum Retail Price (MRP). Consequently, the circular instructs officials not to detain goods based on undervaluation alone. Instead, if undervaluation is suspected, officers should report and verify details using a mobile app, and gather evidence before proceeding with any legal action. The circular ensures compliance with the court's directive.
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