Circular No. 41/15/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 13th April, 2018
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)/The Principal Directors General/ Directors General (All)
Subject: Procedure for interception of conveyances for inspection of goods in
movement, and detention, release and confiscation of such goods and conveyances –Reg.
Sub-section (1) of section 68 of the Central Goods and Services Tax Act, 2017
(hereinafter referred to as the “CGST Act”) stipulates that the person in charge of aconveyance carrying any consignment of goods of value exceeding a specified amount shallcarry with him the documents and devices prescribed in this behalf. Sub-section (2) of thesaid section states that the details ofdocuments required to be carried by the person in charge
of the conveyance shall be validated in such manner as may be prescribed. Sub-section (3) ofthe said section provides that where any conveyance referred to in sub-section (1) of the saidsection is intercepted by the proper officer at any place, he may require the person in chargeof the conveyance to produce the documents for verification, and the said person shall be
liable to produce the documents and also allow the inspection of goods.
1.1 Rules 138 to 138D of the Central Goods and Services Tax Rules, 2017 (hereinafterreferred to as the “CGST Rules”) lay down, in detail, the provisions relating to e-way bills.As per the said provisions, in case of transportation of goods by road, an e-way bill isrequired to be generated before the commencement of movement of the consignment. Rule138A of the CGST rules prescribes that the person in charge of a conveyance shall carry the
invoice or bill of supply or delivery challan, as the case may be; and in case of transportationof goods by road, he shall also carry a copy of the e-way bill in physical form or the e-waybill number in electronic form or mapped to a Radio Frequency Identification Deviceembedded on to the conveyance in such manner as may be notified by the Commissioner.
1.2 Section 129 of the CGST Act provides for detention, seizure and release of goods andconveyances in transit while section 130 of the CGST Act provides for the confiscation ofgoods or conveyances and imposition of penalty….