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    <title>Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 09/2018-19-GST dated 30.04.2018</title>
    <link>https://www.taxtmi.com/circulars?id=57201</link>
    <description>The Circular modifies prior instructions by replacing &quot;three working days&quot; with &quot;three days&quot; and revising FORM GST MOV-05 release wording. It reiterates rule 138C(2) that prohibits repeat physical verification of a conveyance across States unless new information of tax evasion arises. Where portal FORMS are unavailable, hard-copy notices/orders may serve as proof of initiation of action between tax authorities. Detention or confiscation must be confined to goods and conveyances for which a violation of the GST Acts or rules is established, allowing selective action against only non-compliant consignments on a conveyance.</description>
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    <pubDate>Mon, 25 Jun 2018 00:00:00 +0530</pubDate>
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      <title>Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 09/2018-19-GST dated 30.04.2018</title>
      <link>https://www.taxtmi.com/circulars?id=57201</link>
      <description>The Circular modifies prior instructions by replacing &quot;three working days&quot; with &quot;three days&quot; and revising FORM GST MOV-05 release wording. It reiterates rule 138C(2) that prohibits repeat physical verification of a conveyance across States unless new information of tax evasion arises. Where portal FORMS are unavailable, hard-copy notices/orders may serve as proof of initiation of action between tax authorities. Detention or confiscation must be confined to goods and conveyances for which a violation of the GST Acts or rules is established, allowing selective action against only non-compliant consignments on a conveyance.</description>
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      <pubDate>Mon, 25 Jun 2018 00:00:00 +0530</pubDate>
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