Maharashtra Government modifies the procedure for interception of conveyances for inspection of goods on movement, and detention, release and confiscation of such goods and conveyances

Dec 04, 2018 | by Avantis RegTech Legal Research Team


The State Government of Maharashtra on December 03, 2018 has issued a Trade Circular to modify the procedure for interception of conveyances for inspection of goods on movement, and detention, release and confiscation of such goods and conveyances.

A Trade Circular No. 14T of 2018 dated April 23, 2018 was issued to clarify the procedure for interception of conveyances for inspection of goods on movement, and detention, release and confiscation of such goods and conveyances.

·         In order to clarify the issues regarding the specified procedure and in order to uniform implementation of the provisions of the Maharashtra Goods and Services Tax Act, 2017 across all the field formations, The State Government of Maharashtra issues the following modifications to the Trade Circular No. 14T of 2018:

o   In para 2(e), the expression “three working days” shall read as “three days”;

o   In para 2(n), the expression “Central Government” shall read as “Government of Maharashtra”;

o   The statement after paragraph 3 in Form GST MOV-05should read as: “In view of the above, the goods and conveyance(s) are hereby released on (DD/MM/YYYY) at _____AM/PM.”  

·         Further, requisite Forms related to initiation of action by a tax authority by the transporter/ registered person to another tax authority are not available on the common portal, any action initiated by the State Tax Officers has not being intimated to the State tax officers and vice-versa, doubts have been raised as to the procedure to be followed in such situation:

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.

Further, it is 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.

[Trade Circular No. 35T of 2018]

URL: https://mahagst.gov.in/sites/default/files/trade-circular/TRADE%20CIRCULAR%20NO.%2035%20T%20of%202018.pdf   


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