https://www.taxtmi.com/circulars?id=69231 Transportation of goods in Uttar Pradesh under the GST framework requires the prescribed documents to accompany the goods, and proper officers are empowered to intercept vehicles, inspect goods, and issue detention or seizure orders where transport is in violation of the Act or Rules. The circular prescribes SMS-based interception numbering, interception memos, verification reports, and time-bound procedures for detailed physical verification. It also explains the consequences under Section 129 and the transition to confiscation proceedings under Section 130 if the assessed tax and penalty are not paid, along with provisional release provisions and special treatment for perishable or hazardous goods. en-us Wed, 16 Aug 2017 00:00:00 +0530 Tue, 21 Apr 2026 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69231 Transportation of goods in Uttar Pradesh under the GST framework requires the prescribed documents to accompany the goods, and proper officers are empowered to intercept vehicles, inspect goods, and issue detention or seizure orders where transport is in violation of the Act or Rules. The circular prescribes SMS-based interception numbering, interception memos, verification reports, and time-bound procedures for detailed physical verification. It also explains the consequences under Section 129 and the transition to confiscation proceedings under Section 130 if the assessed tax and penalty are not paid, along with provisional release provisions and special treatment for perishable or hazardous goods. Circulars GST - States Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69231