Amendment in Circular No. 229 dated 09.05.2018 issued by the Mobile Squad Section regarding the procedure for interception of vehicles, detention, release, and seizure of goods and conveyances during transit
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Transit interception procedure clarified for GST goods and conveyances, limiting detention and seizure to non-compliant consignments. Procedural instructions govern interception of vehicles during transit, detention, release, and seizure of goods and conveyances under the GST framework. The circular amends an earlier mobile squad circular by substituting 'three working days' with 'three days' and revising FORM GST MOV-05 to record the date and time of release of goods and conveyance. Clarification is also issued that further physical verification is not to be undertaken after prior inspection unless specific information regarding tax evasion exists, and that detention or seizure is limited to goods and/or conveyances found in violation of GST provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transit interception procedure clarified for GST goods and conveyances, limiting detention and seizure to non-compliant consignments.
Procedural instructions govern interception of vehicles during transit, detention, release, and seizure of goods and conveyances under the GST framework. The circular amends an earlier mobile squad circular by substituting "three working days" with "three days" and revising FORM GST MOV-05 to record the date and time of release of goods and conveyance. Clarification is also issued that further physical verification is not to be undertaken after prior inspection unless specific information regarding tax evasion exists, and that detention or seizure is limited to goods and/or conveyances found in violation of GST provisions.
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