Circular No.ES/ 214/ 2018-19 15th September, 2018
To: Members of the Council
Sub: Modification of 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 Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018
Dear Member,
Kindly refer to Council’s earlier Circular No. ES/105/2018-19 dated June 22, 2018 wherein CBIC had issued Circular No. 49/23/2018-GST dated 21st June, 2018 regarding modifications of 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.
CBIC has received various representations from members of Trade regarding imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement.
Now, vide Circular No. 64/38/2018- GST dated 14th September, 2018, CBIC has remodified 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 Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018.
The matter has been examined by CBIC and has clarified to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’).
For detailed information, members may kindly refer to Circular No. 64/38/2018- GST dated 14th September, 2018.
Members may please make a note of the above modifications.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR
