TRADE NOTICE NO. 04/2018-19 (GST), Integrated Tax (GST-Circulars)

Sub: Procedure for interception Of Conveyances for Inspection of goods in movement. detention, release and confiscation of such goods and Conveyances-Reg.

Attention of the Trade and industry is invited to Circular No. 41/15/2018 - GST Date: 13th April, 2018 issued under CBEC-20/16/06/2017-GST (copy enclosed) by the GST policy for Inspection of goods in movement, detention, release and confiscation of such goods and Conveyances.

02. The undersigned has already authorized the Assistant Commissioner (Preventive) of this commissionerate under Rule 138B of the C.G.S.T Rules, 2017 read with section 68 for the purpose of Para-2(a) to Para-2(f) of the aforementioned Circular to designate officer/officers as the Proper officer/officers.

03. Procedures prescribed under the aforementioned Circular are strictly to be followed by the proper officers (mentioned as above in para-2) and proper officer in terms of the relevant provision of the CGST Act, 2017, CGST Rule, 2017.

04. Contents of the aforesaid Circular may please be brought to the notice of members of your Association in particular and public in general.

(V. K. SAXENA)

PRINCIPAL COMMISSIONER