GST Detention : Free study material

Here is the free study material on detention in GST

Detention meaning in GST Act of India

Detention under GST : Analysis

Video GST : Detention and release of Confiscated Goods and Vehicle : CBIC Circular

Procedure for Detention of Goods or Conveyance under GST

Govt mistake in making GST Law for detention and seziure and release of goods and conveyances in transit.

Relevant Section of GST Act on Detention

Section 129 CGST Act 2017- Detention, seizure and release of goods and conveyances in transit.

Relevant Rules of CGST on Detention

Rule 138D CGST Rules 2017 : Facility for uploading information regarding detention of vehicle

Relevant Form on Detention under GST

GST EWB 4 :- Report of detention of vehicle under GST

Relevant Circular on Detention under GST Act

Circular No 76/50/2018 GST Dated 31st December 2018 : Who will be considered as the “owner of the goods‟ for the purposes of section 129(1) of the CGST Act?

Circular No 49/23/2018 GST Dated 21st June, 2018 Inspection of goods and Conveyance

CBI&C has issued detailed circular No. 41/15/2018-GST dated 13-4-2018, elaborating procedure for interception of conveyances for inspection of goods in movement, detention, release and confiscation of contravening goods and conveyances.

Relevant GST judgments on Detention

No Detention of new Vehicle if e-way bill not made it is used personal effect : High Court

Goods seized to be released on security if Part-B of E-way Bill is not filled : ALLAHABAD HC

No detention of goods if docs for inter-State transportation of goods weren’t notified by Center Govt

No detention of Goods , if E way bill not prepared & goods moved on Delivery Challan : HC

Refer Topic wise commentary on GST Act of India