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. 41/15/2018-GST dated 13.04.2018 https://www.taxtmi.com/circulars?id=60894 Timeline language is amended so "three working days" becomes "three days" and FORM GST MOV-05 release wording is prescribed. Under rule 138C(2), a conveyance physically verified in one State/UT shall not be re-verified elsewhere unless specific information of tax evasion arises. Hard copies of notices/orders may serve as proof of prior action where portal forms are unavailable. Detention or confiscation must be limited to goods and conveyances for which a violation of the GST Acts or rules is established; partial detention is permissible only for the noncompliant consignments. en-us Mon, 25 Jun 2018 00:00:00 +0530 Sat, 11 May 2019 11:26:00 +0530 TaxTMI RSS Generator 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. 41/15/2018-GST dated 13.04.2018 https://www.taxtmi.com/circulars?id=60894 Timeline language is amended so "three working days" becomes "three days" and FORM GST MOV-05 release wording is prescribed. Under rule 138C(2), a conveyance physically verified in one State/UT shall not be re-verified elsewhere unless specific information of tax evasion arises. Hard copies of notices/orders may serve as proof of prior action where portal forms are unavailable. Detention or confiscation must be limited to goods and conveyances for which a violation of the GST Acts or rules is established; partial detention is permissible only for the noncompliant consignments. Circulars GST Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60894