Detention and seizure procedure for goods in transit: online, time bound steps for inspection, demand, provisional release and seizure. This circular prescribes an online, time bound procedure for detention, inspection, release, provisional release, demand for tax and penalty, payment, and seizure of goods and vehicles during transit for alleged violations of the State GST Act and Rules. It mandates use of specified online MOV and DRC forms for case registration, inspection summaries, release orders, notices of demand, provisional release on security, electronic ledger debit for payments, and seizure actions, and requires suo moto registration where a liable person is unregistered; proceeds from disposal are to be applied against outstanding dues.