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TMI BlogModifications to the procedure for interception of conveyances for inspection of goods in and detention, release movement, and confiscation of such goods and conveyances, as clarified in Circular No. 14T of 2018 dated 23.04.2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... i-400 010. TRADE CIRCULAR No. JC (HQ)-1/GST/2018/NOTI/E-wav Bill/ADM-8 dated 3rd December 2018. Trade Circular No. 35T of 2018. To, ……………………… ……………………… Subject : Modifications to the procedure for interception of conveyances for inspection of goods in and detention, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. 2. In order to clarify certain issues regarding the specified procedure in this regard and in order to ensure uniform implementation of the provisions of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as "MGST Act") across all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been done during transit at one place within a State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. Since the requisite FORMS are not available on the common portal currently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veyance 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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