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

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....Goods and Services Tax & Customs Crescens Building, MG Road, Shillong.793001 Tel.Nos.91-0364-250013112502052. Fax nos. 91-0364-2224747/2502047, Email: [email protected] Trade Notice No. 15/2018 Dated. Shillong the 25th June, 2018 Subject: Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goo....

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....is regard and in order to ensure uniform implementation of the provisions of the CGST Act 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 ....

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....ed by the State tax officers is not being intimated to the central tax officers and vice-versa, doubts have been raised as to the procedure to be followed in such situations. 3.1 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 p....