Recently, the Board vide Circular No. 49/23/2018-GST dated 21st June, 2018 has modified 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 April 13, 2018. The modifications made are as follows:
1. In Circular No. 41/15/2018-GST dated April 13, 2018, provides that the person-in-charge of the conveyance shall produce the documents related to the goods and conveyances. Further, where the person-in-charge failed to produce any prescribed document or where the proper officer intends to undertake an inspection, the officer shall record the statement of person-in-charge in FORM GST MOV-01. Further, an order in FORM GST MOV-02, shall be issued to the person-in-charge of conveyance for physical verification/ inspection of the conveyance. The modifications have been made in Para 2(e) of Circular 41/15/2018-GST dated April 13, 2018 as under.
| Existing provision (Para 2(e) of Circular | Revised provision |
|
The proper officer shall conclude the inspection proceedings Within a period of 3 working days from the date of issue of the order in FORM GST MOV-02, either by himself or through any authorised officer. |
Now, the 3 working days has been replaced with 3 days |
2. FORM GST MOV-05 is a release order, which shall be issued where after the inspection of the goods or conveyances no discrepancies are found. The modifications has been made in statement after Para 3 in FORM GST MOV-05.
| Existing provision | Revised provision |
|
In view of the above, the goods and conveyance are hereby released on _______________ at ____ AM/PM in good condition. |
Now, the words ‘in good condition’ has been omitted. |
3. As stated in Rule 138C (2) of the CGST Act, 2017, no physical verification of goods shall carried out in the State or Union territory, where physical verification of such goods has been done during transit at one place within a State or Union territory.
In this regard, it is clarified here that since the requisite FORMS are not available on the common portal, so 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 the tax authority by the transporter/ registered person to another tax authority.
4. Further, only those 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.
