https://www.taxtmi.com/circulars?id=69783 Procedural instructions govern interception of vehicles during transit, detention, release, and seizure of goods and conveyances under the GST framework. The circular amends an earlier mobile squad circular by substituting "three working days" with "three days" and revising FORM GST MOV-05 to record the date and time of release of goods and conveyance. Clarification is also issued that further physical verification is not to be undertaken after prior inspection unless specific information regarding tax evasion exists, and that detention or seizure is limited to goods and/or conveyances found in violation of GST provisions. en-us Wed, 24 Apr 2019 00:00:00 +0530 Mon, 27 Apr 2026 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69783 Procedural instructions govern interception of vehicles during transit, detention, release, and seizure of goods and conveyances under the GST framework. The circular amends an earlier mobile squad circular by substituting "three working days" with "three days" and revising FORM GST MOV-05 to record the date and time of release of goods and conveyance. Clarification is also issued that further physical verification is not to be undertaken after prior inspection unless specific information regarding tax evasion exists, and that detention or seizure is limited to goods and/or conveyances found in violation of GST provisions. Circulars GST - States Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69783