Modifications to the Procedure for Interception, Detention, and Confiscation of Goods: Circular No. 49/23/2018-GST
<p><span>The Ministry of Finance issued Circular No. 49/23/2018-GST on 21st June 2018, to address modifications in the procedure for the interception of conveyances, and the detention, release, and confiscation of goods in movement. This circular builds upon the previous Circular No. 41/15/2018-GST issued on 13th April 2018. Here are the key highlights:</span></p><p><span><strong>1. Modification of Interception Procedure</strong></span></p><ul><li><span>The term "three working days" has been replaced with "three days" in Paragraph 2(e) of the previous circular to simplify the timeline for actions.</span></li></ul><p><span><strong>2. Update to FORM GST MOV-05</strong></span></p><ul><li><span>The statement in FORM GST MOV-05 now reads: "In view of the above, the goods and conveyance(s) are hereby released on (DD/MM/YYYY) at AM/PM."</span></li></ul><p><span><strong>3. Clarifications on Physical Verification</strong></span></p><ul><li><span>As per Rule 138C(2) of the CGST Rules, once physical verification of goods in transit has been conducted within a state or union territory, it should not be repeated unless there is specific information on tax evasion.</span></li><li><span>Currently, due to unavailability of requisite FORMS on the common portal, transporters may present hard copies of notices/orders as proof of action initiation by a tax authority.</span></li></ul><p><span><strong>4. Procedure for Detention/Confiscation</strong></span></p><ul><li><span>Only goods and/or conveyances violating GST provisions or rules should be detained/confiscated.</span></li><li><span>Example: If a conveyance carrying multiple consignments has valid documents for some but not all consignments, only those without valid documents should be detained.</span></li></ul><p><span><strong>5. Dissemination of Circular Details</strong></span></p><ul><li><span>Field formations are requested to issue suitable trade notices to publicize the content of this circular.</span></li><li><span>Any difficulties in implementation should be reported to the Board promptly.</span> <a href="https://cms.plasament.com/storage/circular-no49.pdf">circular_no.49</a><br> </li></ul>