Modification 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.

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....JABALPUR (M.P.) 482001 C.No. IV(16)02/Trade Notice/HQ/MP/Tech/2018-19/ Trade Notice No. 07/2018-19 Dated 26.06.2018 Sub: Modification 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-Reg. Kind attention of all the members of ....

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.... powers conferred under section 168 (1) of the Central Goods and Services Tax Act, hereby issues the following modifications to the said Circular:- (i) In para 2 (e) of the said Circular, the expression "three working days" may be replaced by the expression "three days"; (ii) The statement after paragraph 3 in FORM GST MOV-05 should read as: "In view of the above, the goods and conveyance(s....

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....d in such situations. 4.1 In this regard, it is clarified that the hard copies of the notices/orders issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to another tax authority as and when required. 4.2 Further, it is clarified that only such goods and/or conveyances should be detained/confiscate....