The Central Board of Indirect Taxes and Customs ( CBIC ) has prescribed a detailed procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyance under the GST laws.
In order to ensure uniformity in the implementation of the provisions of the CGST Act across all the field formations, the Board has issued certain instructions.
As per the Board’s instructions, the jurisdictional Commissioner or an officer authorised by him for this purpose shall, by an order, designate an officer/officers as the proper officer/officers to conduct interception and inspection of conveyances and goods in the jurisdictional area specified in such order. He is empowered to intercept and inspect a conveyance, may intercept any conveyance for verification of documents and/or inspection of goods.
On being intercepted, the person in charge of the conveyance shall produce the documents related to the goods and the conveyance. The proper officer shall verify such documents and where, prima facie, no discrepancies are found, the conveyance shall be allowed to move further. An e-way bill number may be available with the person in charge of the conveyance or in the form of a printout, SMS or it may be written on an invoice. All these forms of having an e-way bill are valid.
The Board also issued the format for detention, inspection etc of goods.
