Circular No. 64/38/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 14th September 2018
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All) / The Principal Directors General / Directors General (All)
Subject: Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release, and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated
21.06.2018 – regarding
Kind attention is invited to Circular No. 41/15/2018-GST dated 13th April 2018 as amended by Circular No. 49/23/2018-GST dated 21st June 2018 vide which the procedure for interception of conveyances for inspection of goods in movement, and detention, release, and confiscation of such goods and conveyances was specified.
2. Various representations have been received regarding the imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement. The matter has been examined. In order to clarify this issue and to ensure uniformity in the implementation of the provisions of the law
across the field formations, the Board, in the exercise of its powers conferred under section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’)hereby clarifies the said issue hereunder.