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    <title>Modification 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. 41/15/2018-GST dated 13.04.2018.</title>
    <link>https://www.taxtmi.com/circulars?id=57377</link>
    <description>Procedure modifications clarify that &quot;three working days&quot; is replaced by &quot;three days&quot; and FORM GST MOV-05 must state release with date and time. Under rule 138C(2), no repeat physical verification of a conveyance is permitted across States/UTs absent specific information of tax evasion. Pending availability of electronic forms, hard copies of prescribed notices/orders may be produced as proof of action initiated. Detention or confiscation is limited to only those goods or conveyances for which a violation of the GST Act or rules is established; in multi-consignment conveyances, only consignments lacking valid documentation may be detained.</description>
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    <pubDate>Tue, 26 Jun 2018 00:00:00 +0530</pubDate>
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      <title>Modification 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. 41/15/2018-GST dated 13.04.2018.</title>
      <link>https://www.taxtmi.com/circulars?id=57377</link>
      <description>Procedure modifications clarify that &quot;three working days&quot; is replaced by &quot;three days&quot; and FORM GST MOV-05 must state release with date and time. Under rule 138C(2), no repeat physical verification of a conveyance is permitted across States/UTs absent specific information of tax evasion. Pending availability of electronic forms, hard copies of prescribed notices/orders may be produced as proof of action initiated. Detention or confiscation is limited to only those goods or conveyances for which a violation of the GST Act or rules is established; in multi-consignment conveyances, only consignments lacking valid documentation may be detained.</description>
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      <pubDate>Tue, 26 Jun 2018 00:00:00 +0530</pubDate>
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