https://www.taxtmi.com/circulars?id=56982 Officers may intercept conveyances to verify prescribed documents and e way bills; where no discrepancy exists the conveyance is released (FORM GST MOV 05). If documents are absent, defective or goods require verification the officer records a statement (FORM GST MOV 01), issues a physical inspection order (FORM GST MOV 02), completes inspection within three working days (extendable by FORM GST MOV 03), reports findings (FORM GST MOV 04 / EWB 03) and, if necessary, detains goods (FORM GST MOV 06) and serves a notice (FORM GST MOV 07) proposing tax/penalty. Release may follow payment, bond and bank guarantee (FORM GST MOV 08) or a speaking order (FORM GST MOV 09); non payment leads to confiscation proceedings (FORM GST MOV 10/11) with demands recorded in the electronic liability ledger. en-us Wed, 18 Apr 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56982 Officers may intercept conveyances to verify prescribed documents and e way bills; where no discrepancy exists the conveyance is released (FORM GST MOV 05). If documents are absent, defective or goods require verification the officer records a statement (FORM GST MOV 01), issues a physical inspection order (FORM GST MOV 02), completes inspection within three working days (extendable by FORM GST MOV 03), reports findings (FORM GST MOV 04 / EWB 03) and, if necessary, detains goods (FORM GST MOV 06) and serves a notice (FORM GST MOV 07) proposing tax/penalty. Release may follow payment, bond and bank guarantee (FORM GST MOV 08) or a speaking order (FORM GST MOV 09); non payment leads to confiscation proceedings (FORM GST MOV 10/11) with demands recorded in the electronic liability ledger. Circulars GST - States Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56982