Modification of 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 Nos.14T of 2018 dated 23.04.2018 and 35T of 2018 dated 3rd December 2018.

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....p;…….. Subject: Modification of 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 Nos.14T of 2018 dated 23.04.2018 and 35T of 2018 dated 3rd December 2018. Ref. (1) Notification No. JC (HQ)-1/GST/2018/ NOTI /E-way Bill/ ADM-8 issued by the Commissioner dated the 3rd April 2018, to designate certain Joint Commissioner(s) of State Tax as "Empowered Officer". (2) Notification No. JC (HQ)-1/GST/2018/NOT1/E-way Bill/ ADM-8 dated the 7th April 2018 to designate the Assistant Commissioner(s) of State and Deputy Commissioner(s) State Tax, as the "proper officer". (3) Circular No. 41/15/2018-GST d....

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....n charge of a conveyance carrying any consignment of goods of value exceeding ₹ 50,000/- should carry a copy of documents viz., invoice/ bill of supply/delivery challan/bill of entry and a valid e-way bill in physical or electronic form for verification. In case such person does not carry the mentioned documents, there is no doubt that a contravention of the provisions of the law takes place and the provisions of section 129 and section 130 of the MGST Act are invocable. Further, it may be noted that the non-furnishing of information in Part B of FORM GST EWB-01 amounts to the e-way bill becoming not a valid document for the movement of goods by road as per Explanation (2) to rule 138(3) of the MGST Rules, except in the case where the....