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 Trade Circular No. 08/2018 dated 16.04.2018.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....IRCULAR No. 36/2018 (Circular No. 49/23/2018-GST) DATED: 17.09.2018 Subject: 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 Trade Circular No. 08/2018 dated 16.04.2018. Circular No. 08/2018 dated 16.04.2018 was issued to clarify the procedure for intercepti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... hereby released on (DD/MM/YYYY) at AM/PM." 3. Further, it is stated that as per rule 138C (2) of the West Bengal Goods and Services Tax Rules, 2017, where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State or Union territory, no further physical verification of the said conveyance shall be carrie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ich there is a violation of the provisions of the GST Acts or the rules made thereunder. Illustration: Where a conveyance carrying twenty-five consignments is intercepted and the person-in-charge of such conveyance produces valid e-way bills and/or other relevant documents in respect of twenty consignments, but is unable to produce the same with respect to the remaining five consignments, detenti....