{"id":13820,"date":"2018-09-18T00:00:00","date_gmt":"2018-09-17T18:30:00","guid":{"rendered":""},"modified":"2018-09-18T00:00:00","modified_gmt":"2018-09-17T18:30:00","slug":"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-central-circular","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13820","title":{"rendered":"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 Central Circular No. 41\/15\/2018-GST dated 13.04.2018 corre"},"content":{"rendered":"<p>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 Central Circular No. 41\/15\/2018-GST dated 13.04.2018 corresponding State Circular No. 06\/2018-GST (State) dated 19.04.2018 \u2013 reg.<br \/>11\/2018 Dated:- 18-9-2018 Tripura SGST<br \/>GST &#8211; States<br \/>NO.F.1-11(8)-TAX\/2015\/8454-59<br \/>\nGOVERNMENT OF TRIPURA<br \/>\nOFFICE OF THE CHIEF COMMISSIONER OF STATE TAX<br \/>\nPANDIT NEHRU COMPLEX, GURKHABASTI<br \/>\nAGARTALA, TRIPURA WEST, PIN-799006.<br \/>\nDated, Agartala, the 18th September, 2018.<br \/>\nCircular No.11\/2018 &#8211; GST (State)<br \/>\nTo<br \/>\nThe Additional Commissioner of State Tax \/<br \/>\nSuperintendent of State Tax (All)\/<br \/>\nInspectors of State Tax (All)<br \/>\nSubject: 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 Central Circular No. 41\/15\/2018-GST dated 13.04.2018 corr<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=57431\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>49\/23\/2018-GST<br \/>\nF. No. CBEC\/20\/16\/03\/2017-GST<br \/>\nGovernment of India<br \/>\nMinistry of Finance<br \/>\nDepartment of Revenue<br \/>\nCentral Board of Indirect Taxes and Customs<br \/>\nGST Policy Wing<br \/>\n****<br \/>\nNew Delhi, Dated the 21st June, 2018<br \/>\nTo,<br \/>\nThe Principal Chief Commissioners \/ Chief Commissioners \/ Principal Commissioners \/Commissioners of Central Tax (All) \/ The Principal Directors General \/ Directors General (All)<br \/>\nMadam\/Sir,<br \/>\nSubject: 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 -reg.<br \/>\nCircular No. 41\/15\/2018-GST dated 13.04.2018 was issued to clarify the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.<br \/>\n2. In order to clarify certain issues regarding the specified procedure in this regard and in order to ensure unifor<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=57431\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>mation relating to evasion of tax is made available subsequently. Since the requisite FORMS are not available on the common portal currently, any action initiated 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.<br \/>\n3.1 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.<br \/>\n3.2 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.<br \/>\nIllustration: 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 docum<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=57431\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 Central Circular No. 41\/15\/2018-GST dated 13.04.2018 corresponding State Circular No. 06\/2018-GST (State) dated 19.04.2018 \u2013 reg.11\/2018 Dated:- 18-9-2018 Tripura SGSTGST &#8211; StatesNO.F.1-11(8)-TAX\/2015\/8454-59 GOVERNMENT OF TRIPURA OFFICE OF THE &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13820\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;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 Central Circular No. 41\/15\/2018-GST dated 13.04.2018 corre&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13820","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13820","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13820"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13820\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}