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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....DS & SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, 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 d....

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.... across all the field formations, the Board, in exercise of the 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 sho....

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....nd vice-versa, doubts have been raised as to the procedure to be followed 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 clar....