https://www.taxtmi.com/circulars?id=60808 Amendments clarify that the circular's "three working days" is replaced by "three days" and FORM GST MOV-05 must state the date and time of release. Physical verification carried out once during transit precludes further checks elsewhere unless new information of tax evasion emerges. Hard-copy notices/orders in the specified forms may be relied on as proof of initiation when portal forms are unavailable. Detention or confiscation is permissible only for goods or conveyances in respect of which a GST Act or rules violation is established; enforcement may be confined to specific consignments lacking valid documentation. en-us Wed, 01 Aug 2018 00:00:00 +0530 Mon, 06 May 2019 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60808 Amendments clarify that the circular's "three working days" is replaced by "three days" and FORM GST MOV-05 must state the date and time of release. Physical verification carried out once during transit precludes further checks elsewhere unless new information of tax evasion emerges. Hard-copy notices/orders in the specified forms may be relied on as proof of initiation when portal forms are unavailable. Detention or confiscation is permissible only for goods or conveyances in respect of which a GST Act or rules violation is established; enforcement may be confined to specific consignments lacking valid documentation. Circulars GST Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60808