https://www.taxtmi.com/circulars?id=57984 The circular prescribes uniform procedures for interception, inspection, detention, release and confiscation of goods and conveyances under CGGST Act and Rules 138-138D. Proper officers must verify e-way bills (physical or electronic), record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload Part A of FORM GST EWB-03 within 24 hours, conclude inspection within three working days (or obtain FORM GST MOV-03 extension), report in FORM GST MOV-04 and Part B of FORM GST EWB-03, and issue release (FORM GST MOV-05), detention (FORM GST MOV-06) or demand/confiscation orders (FORMS GST MOV-09, MOV-10, MOV-11) with electronic liability register entries and prescribed bond/security mechanisms. en-us Tue, 08 May 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57984 The circular prescribes uniform procedures for interception, inspection, detention, release and confiscation of goods and conveyances under CGGST Act and Rules 138-138D. Proper officers must verify e-way bills (physical or electronic), record statements in FORM GST MOV-01, order physical verification in FORM GST MOV-02, upload Part A of FORM GST EWB-03 within 24 hours, conclude inspection within three working days (or obtain FORM GST MOV-03 extension), report in FORM GST MOV-04 and Part B of FORM GST EWB-03, and issue release (FORM GST MOV-05), detention (FORM GST MOV-06) or demand/confiscation orders (FORMS GST MOV-09, MOV-10, MOV-11) with electronic liability register entries and prescribed bond/security mechanisms. Circulars GST - States Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57984