https://www.taxtmi.com/circulars?id=57266 Uniform instructions govern transit interception under the GST mobile squad system. The proper officer must send an SMS within 30 minutes of interception to obtain a six-digit interception number using the prescribed reason codes, enter that number in FORM GST MOV-02, and ensure generation of Register-5 within the stipulated period. The circular also prescribes separate accounting of tax, cess, penalty and fine, limits detention where e-way bill and documents exist, restricts re-inspection absent specific intelligence, and explains ownership of goods by reference to documents of title under the Sale of Goods Act, 1930. en-us Wed, 09 May 2018 00:00:00 +0530 Tue, 21 Apr 2026 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57266 Uniform instructions govern transit interception under the GST mobile squad system. The proper officer must send an SMS within 30 minutes of interception to obtain a six-digit interception number using the prescribed reason codes, enter that number in FORM GST MOV-02, and ensure generation of Register-5 within the stipulated period. The circular also prescribes separate accounting of tax, cess, penalty and fine, limits detention where e-way bill and documents exist, restricts re-inspection absent specific intelligence, and explains ownership of goods by reference to documents of title under the Sale of Goods Act, 1930. Circulars GST - States Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57266