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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....DIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER CENTRAL TAX & CENTRAL EXCISE KOCHI CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018 C. No. IV/16/09/2017-Tech Dated: 29.11.2018 Trade Facility No: 14/2018 Central Tax Subject: Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and ....

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.... 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 should read as: "In view of the above, the goods and conveyance(s) are hereby released o....

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....ons. 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 person to another tax authority as and when required. 3.2 Further, it is clarified that only such goods and/or conveyances should be detained/confiscated in respect ....