e-Way Bill 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

 

Dear Members,

 

This is in continuation of  our circular dated 16/04/2018 informing you about CBIC Circular no.  41/2018 dated 13/04/2018  clarifying  the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.

 

In order to clarify certain issues regarding the specified procedure, CBIC  has  now issued Circular No. 49/23/2018-GST dated 21/06/2018   regarding 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.

 

The important modifications are highlighted/ reproduced as follows for your reference-

 

• In para 2 (e) of the said Circular, the expression “three working days” may be replaced by the expression “three days”.

 

 

• 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.”

 

 

• 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 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, 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. 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.

 

 

• It is also 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.

 

Members are requested to take note of above modifications in the  procedure for interception, detention of goods etc.   The  said CBIC circular is available for reference/  download using below links:  

 

http://cbic.gov.in/resources//htdocs-cbec/gst/Circular_No.49.pdf

 

Thanking you,

 

Yours faithfully,

 

 

S.G BHARADI
EXECUTIVE DIRECTOR

CHEMEXCIL