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Until the recommended CGST amendments take effect, CGST field formations must not make GST arrests or confiscate goods or conveyances in transit. Interception requires specific intelligence and authorisation by an officer of at least Joint Commissioner rank, who must record reasons to believe the goods are being transported in contravention. Inspection is limited to movements involving a supplier or recipient registered or, if unregistered, located in the officer's State or Union territory. For suspected contraventions outside that jurisdiction, officers must allow transit and refer information to the jurisdictional officer. Inspection, detention or seizure is permitted regardless of jurisdiction if neither an e-way bill nor documents showing origin or destination are produced. Show cause notices under sections 73, 74 and 74A must not be issued where the combined tax and cess involved is below Rs. 10,000.
Until the recommended CGST amendments take effect, CGST field formations must not make GST arrests or confiscate goods or conveyances in transit. Interception requires specific intelligence and authorisation by an officer of at least Joint Commissioner rank, who must record reasons to believe the goods are being transported in contravention. Inspection is limited to movements involving a supplier or recipient registered or, if unregistered, located in the officer's State or Union territory. For suspected contraventions outside that jurisdiction, officers must allow transit and refer information to the jurisdictional officer. Inspection, detention or seizure is permitted regardless of jurisdiction if neither an e-way bill nor documents showing origin or destination are produced. Show cause notices under sections 73, 74 and 74A must not be issued where the combined tax and cess involved is below Rs. 10,000.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
