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 Circular No. 41/15/2018-GST dated 13.04.2018 (available on www.cbic.gov.in)

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.... CGST COMMISSIONERATE JAMMU O.B-32, RAIL HEAD COMPLEX, JAMMU-180012. C.N0. IV-16(13)Hq/Tech/GST Trade Notice/Jmu/17/3860-67 Dated 01/08/2018 Trade Notice No. 02/2018 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 Circular No. 41/15/201....

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.... (ii) The statement after paragraph 3 in FORM GST MO V-05 should read as: "In view of the above, the goods and conveyance(s) are hereby released on (DD/MM/YYYY) at AM/PM." 3.0 Further, it is stated that as per rule 138C (2) of the Central Goods and Services Tax Rules, 2017, where the physical verification of goods being transported on any conveyance has been clone during transit at one place wi....

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....x authority as and when required. 3.2 Further, it is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made there under. Illustration: Where a conveyance carrying twenty-five consignments is intercepted and the person-in-charge of such conveyance produces valid e-way b....