GST update on Circular no. 49/2018 dated 21.06.2018

GST update on Circular no. 49/2018 dated 21.06.2018
The above circular has been issued by the government in order to clarify certain issues in the procedure prescribed in the circular no. 41/15/2018-GST dated 13.04.2018 for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.Vide this circular, the following amendments have been made in the prescribed procedure:-
1. Earlier, in case the proper officer conducted inspection of the conveyance or goods of person in charge, he was required to issue an order regarding that in GST MOV-02 within 3 working days. However, vide this circular; it has simply been made as 3 days.

2.In Form GST MOV 5 regarding release order, the concluding lines read as under:-
“In view of the above, the goods and conveyance are hereby released on _______________ at ____ AM/PM in good condition.”
Now it has been changed as follows:-
“In view of the above, the goods and conveyance(s) are hereby released on (DD/MM/YYYY) at ____ AM/PM.”

3. Further, as per rule 138C (2) of the CGST Rules, 2017, where the physical verification of goods being transported on any conveyance has been done during transit at one place within a State/Union territory or in any other State/ 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.
3.1 Further it is also clarified that the hard copies of the notices/orders issued in the specified FORMS by a tax authority may be shown as proof of conduct of inspection by a tax authority by the transporter/registered person to another tax authority if required.
3.2 Further, it is also clarified that only those goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the act.
The above situation has been clarified by including an example for sake of easy understanding.

Eg: - Where a conveyance carrying 25 consignments is intercepted and the person-in-charge of such conveyance produces valid e-way bills and/or other relevant documents in respect of 20 consignments, but is unable to produce the same with respect to the remaining 5 consignments, the proper officer can only detain or confiscate the goods in respect of the 5 consignments and the conveyance in respect of which the violation has been made.

The content of this GST update is for educational purpose only and not intended for solicitation.
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GST update on Circular no. 49/2018 dated 21.06.2018

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