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
15/2018 Dated:- 25-6-2018 Nagaland SGST
GST – States
Government of India,
Ministry of Finance, Department of Revenue
Office of the Chief Commissioner, Goods and Services Tax & Customs
Crescens Building, MG Road, Shillong.793001 Tel.Nos.91-0364-250013112502052.
Fax nos. 91-0364-2224747/2502047, Email: ccshillo@excise.nic.in
Trade Notice No. 15/2018
Dated. Shillong the 25th June, 2018
Subject: reg.
The Central Board of Indirect Taxes & Customs-GST Policy Wing has issued a Circular No. 49/23/2018-G
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ercise 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 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 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 done during transit at one place within a State or Union territory or in any other State or Union
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hen 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 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, detention/confiscation can be made only with respect to the five consignments and the conveyance in respect of which the violation of the Act or the rules made thereunder has been established by the proper officer.
This Trade
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