This circular provides detailed procedural guidelines for interception of conveyances carrying goods, inspection of goods in movement, and the subsequent detention, release, or confiscation of goods and conveyances under the GST law, with a view to ensuring uniformity in enforcement across field formations.

It lays down that only officers specifically authorised by the jurisdictional Commissioner may intercept conveyances for verification of documents and inspection of goods. During interception, the person in charge of the conveyance is required to produce prescribed documents, including invoice, bill of supply, delivery challan, and e-way bill, which may be produced in physical, electronic, SMS, or other valid forms.

The circular prescribes a step-by-step procedure to be followed where discrepancies are noticed. It specifies the sequence of actions, timelines, and statutory forms to be used for recording statements, ordering physical verification, extending time for inspection, issuing detention orders, demanding tax and penalty, granting provisional release against payment or security, and initiating confiscation proceedings where required. It also clarifies that inspection should ordinarily be completed within three working days, extendable only with written approval.

Further, the circular explains the manner of payment of tax, penalty, fine, and other charges through electronic ledgers, the process for uploading orders on the common portal, and the handling of cases involving unregistered persons. It also covers special situations such as perishable or hazardous goods and mandates adherence to principles of natural justice before confiscation.

Overall, these instructions aim to standardise enforcement actions relating to goods in transit, prevent misuse of powers, and ensure transparency and consistency in GST compliance procedures.