9911796707
TMI BlogModification 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.X X X X Extracts X X X X X X X X Extracts X X X X ..... JABALPUR (M.P.) 482001 C.No. IV(16)02/Trade Notice/HQ/MP/Tech/2018-19/ Trade Notice No. 07/2018-19 Dated 26.06.2018 Sub: Modification 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. Kind attention of all the members of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in such situations. 4.1 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. 4.2 Further, it is clarified that only such goods and/or conveyances should be detained/confiscat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
